(a) that the funds be returned to the person who paid the funds pursuant to the order of support, or

(b) that the funds be deposited with the county treasurer or commissioner of finance of the city of New York, whose duty it shall be to receive such funds and invest them for a period of five years in such securities as are specified by law for investment by savings banks, the interest on such securities to accrue and become part of such funds. 6. If a claimant proves to the satisfaction of the family court within five years after the deposit of funds under paragraph (b) of subdivision five of this section his just and legal claim to any part of the funds, the court may require that repayment shall be made to the claimant as provided by order of the court. The clerk of the court shall issue a certificate under the official seal of the court embodying the terms and provisions of the order and transmit the certificate to the office of the county treasurer or commissioner of finance of the city of New York with whom the funds were deposited. The certificate shall constitute the authority of the county treasurer or commissioner of finance of the city of New York for making such repayment. 7. Upon the expiration of five years from the date of deposit with the county treasurer or commissioner of finance of the city of New York under paragraph (b) of subdivision five of this section, all such funds remaining in the custody of the county treasurer or commissioner of finance of the city of New York shall be paid to the state comptroller pursuant to the provisions of section six hundred two of the abandoned property law and such payment shall be accomplished by the report required by section six hundred three of the abandoned property law. 8. Banks and other fiduciary institutions are authorized and required to report to the support collection unit, when so requested, full information relative to any fund therein deposited by a petitioner or respondent in a proceeding under section two hundred thirty-six or two hundred forty of the domestic relations law or article five-B of the family court act, where there is an order of support payable through the support collection unit or article four, five or five-A of the family court act. 9. Employers are authorized and required to report to the support collection unit, when so requested, full information as to the earnings of a petitioner or respondent in a proceeding under section two hundred thirty-six or two hundred forty of the domestic relations law or article five-B of the family court act, where there is an order of support payable through the support collection unit or article four, five, five-A or five-B of the family court act. Employers also are authorized and required to report to the support collection unit, when so requested, information relating to any group health plans available for the provision of care or other medical benefits by insurance or otherwise for the benefit of the employee and/or the child or children for whom such parties are legally responsible for support. 10. The support collection unit is authorized and required to report to the family court, when so requested, full information relative to amounts paid or any arrearages by a respondent in a proceeding under articles four, five, five-A or article five-B of the family court act. 11. The department may provide for the performance of the collection and disbursement functions of the support collection units by contract with a fiscal agent. For purposes of any reference to support collection unit in this chapter or any other law, the fiscal agent under contract with the department shall be deemed to be part of all support collection units for which the fiscal agent performs collection and disbursement functions. 12. In any case where the child support order was issued prior to September fifteenth, nineteen hundred eighty-nine in which there is an assignment of support rights or in which a request for an adjustment review is made, the support collection unit shall initiate a one-time review of the order for adjustment purposes unless: (i) the child is in receipt of public assistance, and the support collection unit determines that such review would not be in the best interest of the child or the custodial parent, and neither parent has requested review; or (ii) the child is not in receipt of public assistance and neither parent has requested such review. The support collection unit shall conduct such review in a manner consistent with section four hundred thirteen of the family court act and subdivision one-b of section two hundred forty of the domestic relations law, commonly referred to as the child support guidelines, and the definition of adjustment as set forth in subdivision three of section four hundred thirteen of the family court act and paragraph b of subdivision one of section two hundred forty of the domestic relations law. 13. Upon the conclusion of the adjustment review, the support collection unit shall send the findings of such review by first class mail to the parties, together with a notice describing the rights of the parties to seek adjustment pursuant to applicable provisions of law. 14. Where the support collection unit determines that there is a basis for an upward adjustment, it shall also file a proposed order together with an affidavit in support thereof with the clerk of the appropriate court, and send a copy of such proposed order and affidavit by first class mail to the parties. 15. Where the support collection unit has determined that an adjustment review is appropriate, and the child or children are in receipt of public assistance, the unit shall, at least thirty days before the commencement of such review, notify the parties that the support collection unit will commence review, and provide notice of their obligations pursuant to subdivision sixteen of this section. Such notice shall also be provided, whether or not a child is in receipt of public assistance, upon a request by any party for adjustment review. 16. Such notice shall include a statement that the party must, within thirty-five days of the date of mailing of the notice, send to the support collection unit:

(i) a current and representative paycheck stub with respect to each source of employment income;

(ii) copies of the most recently filed state and federal income tax returns; and

(iii) a sworn statement of net worth which shall also identify the carrier and policy number of all health insurance currently in place, for the benefit of the obligor and eligible dependents, and whether such coverage has been in place for the previous year. The notice shall also include a statement that the party may schedule a conference with the support collection unit and submit a written explanation of his or her present tax and financial information to determine the appropriate modification, and thereby may avoid further administrative and judicial proceedings. The notice shall also state that in the event the party fails to provide such information within thirty-five days of the date of the mailing of the notice, the department of social services shall be entitled to make use of certain tax data from the commissioner of taxation and finance pursuant to section one hundred seventy-one-g of the tax law and section one hundred eleven-c of the social services law to initiate proceedings to adjust the child support order. 17. The department shall develop and disseminate a notice informing both parties to child support orders issued prior to September fifteenth, nineteen hundred eighty-nine, of the availability of the one-time adjustment of child support orders pursuant to the provisions of subdivision three of section four hundred thirteen of the family court act and subdivision four of section two hundred forty of the domestic relations law. The department shall also develop a notice that shall set out the options for adjustment of child support orders issued prior to September fifteenth, nineteen hundred eighty-nine, and the methods for exercising those options. Said notice shall be sent by first class mail to persons in receipt of services pursuant to this title, and shall contain a reply form and envelope with postage pre-paid. 18. The support collection unit shall undertake a public service campaign as soon as practicable to inform citizens of the possibility of driver, business and professional license suspension for support enforcement. 19. (1) A support obligor may challenge in writing the correctness of the determination of the support collection unit pursuant to this section and section one hundred seventy-one-i of the tax law that the obligor's arrearage should be collected through the department of taxation and finance, and in support of the challenge may submit documentation demonstrating mistaken identity, error in calculation of arrears, financial exemption from such collection, the absence of an underlying court order establishing arrears to support such determination. Such documents may include a copy of the order of support pursuant to which the obligor claims to have made payment, other relevant court orders, copies of cancelled checks, receipts for support payments, pay stubs or other documents identifying wage withholding, proof of identity, and like documents. The support collection unit shall review the documentation submitted by the support obligor, shall adjust the support obligor's account if appropriate, and shall notify the support obligor of the results of the review initiated in response to the challenge within seventy-five days from the date of the notice required. If the support collection unit's review indicates that the determination to refer to the department of taxation and finance for collection was correct, the support collection unit shall notify the support obligor of the results of the review and that the support obligor has thirty days from the date of such notice to satisfy the full amount of the arrears. If the support obligor fails to do so, the support collection unit shall notify the department of taxation and finance that they are authorized to commence collection of the arrears. The support obligor shall be further notified that if the support obligor files objections to the review determination of the support collection unit with the bureau of special hearings; child support unit of the department pursuant to subdivision sixteen of section one hundred eleven-b of this title, and serves these objections on the support collection unit within thirty days from the date of notice denying the challenge, the support collection unit shall not notify the department of taxation and finance of their authority to collect the arrearages until fifteen days after receipt of a decision by the administrative law judge pursuant to such section.

(2) A support obligor may within thirty days of the date of notice denying his or her challenge by the support collection unit file objections to such denial with the bureau of special hearings; child support unit of the department which shall review the support collection unit's determination to refer the obligor's case to the department of taxation and finance for collection pursuant to subdivision sixteen of section one hundred eleven-b of this title. If the support obligor timely files such objections with such bureau the support collection unit shall not notify the department of taxation and finance of their authority to collect the arrearages until fifteen days after entry of an order by the administrative law judge denying the objections. 20. If the support obligor is required to participate in work programs pursuant to section four hundred thirty-seven-a of the family court act, and the court enters an order of support on behalf of the persons in receipt of public assistance, the support collection unit shall not file a petition to increase the support obligation for twelve months from the date of entry of the order of support if the support obligor's income is derived from participation in such programs.