NY State Fin L § 121 (2021)
2021 New York Laws STF - State Finance Article 7 - Accounts and Audits 121 - Payments to State Treasurer; Financial Statements.

§   121.   Payments  to  state  treasurer;  financial  statements.  1.   Notwithstanding any other provision of law to the contrary, every  state   officer,  employee,  department, institution, commission, board or other   agency of the state receiving money for or on behalf of the  state  from   fees,  penalties,  forfeitures,  costs,  fines, refunds, reimbursements,   sales of property or otherwise, shall on the first day of each month pay   into the state treasury all such moneys received from the first  through   the  fifteenth  day  of  the preceding month and on the fifteenth day of   each month pay into the state treasury all such moneys received from the   sixteenth day through the last day of the preceding month accompanied by   a detailed, certified statement thereof and on  the  same  days  file  a   duplicate  of  such  detailed, certified statement with the comptroller,   who shall keep an account of such  moneys  in  his  office,  unless  the   comptroller  shall  require,  with  respect to any one or more officers,   employees, departments,  institutions,  commissions,  boards,  or  other   agencies  of  the  state,  that such payments and statements be made and   filed at more frequent  intervals,  in  which  case  such  payments  and   statements shall be made and filed as required by the comptroller.2.  There  are  excepted  from  payment to the treasury as provided by   subdivision one of this section: (i) all moneys to which the  provisions   of  subdivision  four  of section four of this chapter apply unless such   moneys are held in a fund subject to appropriation; (ii) moneys held  as   part  of  the  principal  of an endowment of the state university of New   York, units thereof and other state agencies; and (iii) moneys  received   pursuant to a clinical practice plan established pursuant to subdivision   fourteen  of  section two hundred six of the public health law. In those   cases where such moneys are held in the custody  of  the  state  officer   other than the comptroller, the officer shall file with the comptroller,   at  such times as the comptroller shall determine, a detailed statement,   in such form and content as the comptroller  shall  prescribe,  for  the   period  covered  by  the  statement.  The comptroller shall from time to   time, but not less than once in every three years, examine the books and   accounts relating to such moneys heretofore or hereinafter  established,   including  its  receipts,  disbursements, investments, and any financial   matters. An independent audit of such moneys may be  authorized  by  the   comptroller  in  lieu of his own examination, which examination shall be   undertaken within twelve months of such authorization.3. The clerk of every court of record, the judge, magistrate or  other   judicial  officer  of  every  court  not  of  record or court of special   sessions, except the justice of the  peace  of  a  town  or  the  police   justice of a village, receiving money for or on behalf of the state from   fines,  penalties,  forfeitures  or otherwise, to which the state or any   officer, department,  commission,  board  or  other  agency  thereof  is   entitled  to  all  or any part of the proceeds, shall, between the first   and fifteenth days of each month, file with the comptroller  a  detailed   statement  of  the  receipts  and expenditures thereof for the preceding   month, or at such  other  times  and  for  such  other  periods  as  the   comptroller may designate or prescribe.3-a. On or before the twentieth day of October in each year commencing   with the twentieth of October, two thousand three, the comptroller shall   determine  the difference between: (a) the aggregate receipts derived by   the state from  mandatory  surcharges  collected  by  an  administrative   tribunal or a town or village justice court pursuant to section eighteen   hundred  nine  of  the vehicle and traffic law during the preceding year   ending September thirtieth, and (b) the aggregate  receipts  derived  by   the  state  from such mandatory surcharge collected by an administrative   tribunal or a town or a village justice court  in  accordance  with  the   provisions  of  section eighteen hundred nine of the vehicle and traffic    law in effect immediately prior  to  April  first,  two  thousand  three   during  the  preceding  year ending September thirtieth. Such difference   shall be thereupon transferred by the comptroller to the credit  of  the   indigent  legal  services  fund established by section ninety-eight-b of   this chapter.4. This section, as amended, shall be deemed to  supersede  any  other   provision  of  this  chapter  or  of  any  other  general or special law   inconsistent therewith.5. Notwithstanding any other provision of law to the contrary,  before   depositing  any  revenues  subject  to this section in the treasury, all   state agencies  shall  reserve  from  such  revenues  an  amount  to  be   determined  by  the  comptroller  which shall be used for the payment of   refunds. The money so reserved shall be  paid  to  the  comptroller  who   shall  deposit  such  money  daily  to  his credit in accounts with such   responsible  banks,  banking  houses  or  trust  companies  as  he   may   designate.  Such  accounts  may  be  established  in one or more of such   depositories. The comptroller shall require adequate security  from  all   such  depositories.  The  comptroller shall maintain a system of account   showing the money deposited in each of the  accounts  established  under   this  subdivision.  Refunds  shall be paid from moneys in these accounts   pursuant to the provisions of subdivision fifteen of  section  eight  of   this chapter.6.  Notwithstanding  any  other  provision of law to the contrary, the   taxes, interest and penalties collected or received by the  commissioner   of taxation and finance under sections four hundred seventy-one and four   hundred  seventy-one-a of the tax law, and the revenue (including taxes,   interest and penalties) from the imposition  of  cigarette  taxes  by  a   local  government  paid  to  the comptroller of the state of New York by   such local government, which are required to be deposited to the  credit   of  the  tobacco  control  and insurance initiatives pool established by   section twenty-eight hundred seven-v of the public health law and moneys   received  in  the  tobacco  settlement  fund  established   by   section   ninety-two-x of this chapter shall be exempt from the provisions of this   section.7.  Notwithstanding any other provision of law to the contrary, moneys   received in the universal prekindergarten reserve  fund  established  by   section  ninety-seven-vvv  of  this  chapter  shall  be  exempt from the   provisions of this section.