Suburban Restoration Co. v. Office of the State Comptroller

In 1994, the State Insurance Fund (hereinafter SIF) obtained a default judgment in the amount of $130,117.76 against petitioner, a contractor doing business in New York, for unpaid workers’ compensation premiums. In 2010, because the judgment remained unpaid and accrued interest had increased the amount owed to $294,065.76, SIF notified petitioner that it would seek an offset by respondent from upcoming payments *1093due petitioner under current contracts with other state agencies. Respondent withheld two payments due petitioner on other contracts as offsets against the judgment in favor of SIF.…