N.Y. Labor Law § 611
* § 611. Charging of benefits. Benefits paid to a claimant shall be charged to the employers' accounts as provided in paragraph (e) of subdivision one of section five hundred eighty-one of this article. However, except for individuals employed by a participating employer on a seasonal, temporary or intermittent basis, no benefits paid to a claimant shall be charged to an employer's account if the state is reimbursed by the United States pursuant to the Middle Class Tax Relief and Job Creation Act of 2012, PL 112-96. * NB Effective until August 23, 2015 * § 611. Charging of benefits. Benefits paid to a claimant shall be charged to the employers' accounts as provided in paragraph (e) of subdivision one of section five hundred eighty-one of this article. * NB Effective August 23, 2015