reglab/statecodes huggingface dataset:
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-HH - Criminal Justice Discovery Compensation Fund.

** §  99-hh. Criminal justice discovery compensation fund. 1. There is
hereby established in the joint custody of the state comptroller and the
commissioner of taxation and finance a fund to be known as the  criminal
justice discovery compensation fund.
* 2.  (a)  Such  fund  shall  consist  of  forty  million dollars upon
immediate transfer from funds secured by payments associated with  state
sanctioned  deferred  prosecution  agreements  currently held on deposit
with the office of the Manhattan district attorney.
(b) The office of the Manhattan district attorney shall annually remit
forty million dollars of future state  sanctioned  deferred  prosecution
agreement  funds  which  have  been  secured  by  January  first  of the
subsequent year. If forty million dollars in future funding has not been
secured, the office of the Manhattan district  attorney  shall  transfer
forty  million  dollars  from  funds secured by payments associated with
state sanctioned  deferred  prosecution  agreements  currently  held  on
deposit  with  the  office of the Manhattan district attorney by January
first.
* NB Repealed March 31, 2024
3. (a) Monies of the criminal  justice  discovery  compensation  fund,
following  appropriation  by  the  legislature  and  allocation  by  the
director of the budget, shall be made  available  for  local  assistance
services  and  expenses  related  to  discovery  reform  implementation,
including but not limited to, digital evidence transmission  technology,
administrative support, computers, hardware and operating software, data
connectivity,   development   of  training  materials,  staff  training,
overtime costs, litigation readiness, and  pretrial  services.  Eligible
entities  shall  include,  but  not  be limited to counties, cities with
populations less than one million, and law enforcement and prosecutorial
entities within towns and villages.
(b) The director of the budget shall provide the amount of the  monies
allocated  pursuant  to  this  section to the chief administrator of the
courts and the division of criminal justice services for the purpose  of
completing  the  report  required pursuant to subdivision six of section
two hundred sixteen of the judiciary law.
** NB There are 4 § 99-hh's
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-HH*2 - Public Health Emergency Charitable Gifts Trust Fund.

* §  99-hh.  Public  health  emergency charitable gifts trust fund. 1.
  There is hereby established in the joint custody of the commissioner  of
  taxation  and  finance  and  the  state comptroller a special fund to be
  known as the "public health emergency charitable gifts trust fund".
2. The public health  emergency  charitable  gifts  trust  fund  shall
  consist  of monetary grants, gifts or bequests received by the state for
  the purposes of the fund, and all other moneys credited  or  transferred
  thereto  from  any  other  fund  or source. Moneys of such fund shall be
  expended only for goods and services necessary to respond  to  a  public
  health  disaster  emergency  or to assist or aid in responding to such a
  disaster.  Nothing  in  this  section  shall  prevent  the  state   from
  soliciting  and  receiving grants, gifts or bequests for the purposes of
  such fund and depositing them into the fund according to law.
3. Moneys in such fund shall be kept separate from and  shall  not  be
  commingled  with  any  other moneys in the custody of the comptroller or
  the commissioner of taxation and finance. Any moneys  of  the  fund  not
  required for immediate use may, at the discretion of the comptroller, in
  consultation  with  the  director  of  the  budget,  be  invested by the
  comptroller in obligations of the United States  or  the  state,  or  in
  obligations  the  principal  and interest on which are guaranteed by the
  United States or by the state. Any income earned by  the  investment  of
  such  moneys  shall  be added to and become a part of, and shall be used
  for the purposes of such fund.
* NB There are 4 § 99-hh's
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-HH*3 - Endangered and Threatened Species Mitigation Bank Fund.

* §  99-hh. Endangered and threatened species mitigation bank fund. 1.
  There is hereby established in the joint custody of the comptroller  and
  the  commissioner  of taxation and finance a special fund to be known as
  the "Endangered and threatened species mitigation bank fund".
2. Such fund shall consist of all revenues received  pursuant  to  the
  provisions  of  section  11-0535-c of the environmental conservation law
  and all other moneys appropriated, credited, or transferred thereto from
  any other fund or source pursuant to law.
3. All moneys deposited  in  the  endangered  and  threatened  species
  mitigation  bank  fund  shall  be  available  for projects undertaken to
  facilitate a net  conservation  benefit  to  endangered  and  threatened
  species potentially impacted by a major renewable energy facility.
4.  Monies  shall be payable from the fund on the audit and warrant of
  the comptroller on vouchers approved and certified by  the  commissioner
  of environmental conservation.
* NB There are 4 § 99-hh's
* NB Repealed December 31, 2030
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-HH*4 - Behavioral Health Parity Compliance Fund.

* §  99-hh.  Behavioral  health  parity  compliance  fund. 1. There is
  hereby established in the custody  of  the  state  comptroller  and  the
  department  of  taxation  and  finance a special fund to be known as the
  behavioral health parity compliance fund.
2. Moneys in the behavioral health parity  compliance  fund  shall  be
  kept  separate from and shall not be commingled with any other moneys in
  the custody of the comptroller  or  the  commissioner  of  taxation  and
  finance.  Provided, however that any moneys of the fund not required for
  immediate use may, at the discretion of the comptroller, in consultation
  with  the  director  of  the  budget,  be invested by the comptroller in
  obligations of the United States or the state. The proceeds of any  such
  investment  shall  be  retained  by  the  fund  as assets to be used for
  purposes of this fund.
3. Such fund shall consist of all  moneys  required  to  be  deposited
  thereto  pursuant  to  section three hundred forty-four of the insurance
  law, section forty-four hundred fourteen of the public health law or any
  other provision of law, monetary grants, gifts or bequests  received  by
  the state, and all other moneys credited or transferred thereto from any
  other fund or source.
4.  Moneys  of  the  fund  shall  only  be  expended  for  initiatives
  supporting parity implementation and enforcement on behalf of consumers,
  including the behavioral health ombudsman program.
* NB There are 4 § 99-hh's
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-LL - New York State Council on the Arts Cultural Programs Fund.

§ 99-ll. New York state council on the arts cultural programs fund. 1.
There   is  hereby  established  in  the  joint  custody  of  the  state
comptroller and commissioner of taxation and finance a special  fund  to
be  known  as  the  "New York state council on the arts cultural program
fund".
2. Such fund shall consist of all  revenues  received  by  the  state,
pursuant  to  the provisions of section twenty-four-c of the tax law and
all other moneys appropriated thereto from  any  other  fund  or  source
pursuant  to  law.  Nothing  contained in this section shall prevent the
state from receiving grants, gifts or bequests for the purposes  of  the
fund  as  defined  in  this  section  and  depositing them into the fund
according to law.
3. On or before the first day of February  two  thousand  twenty-four,
the  executive  director of the New York state council on the arts shall
provide a written report to the temporary president of the  senate,  the
speaker  of the assembly, the chair of the senate finance committee, the
chair of the assembly ways and means committee, the chair of the  senate
committee  on  health,  the  chair of the assembly health committee, the
state comptroller and the public. Such  report  shall  include  how  the
monies of the fund were utilized during the preceding calendar year, and
shall include:
(a)  the amount of money disbursed from the fund and the award process
used for such disbursements;
(b) recipients of awards from the fund;
(c) the amount awarded to each;
(d) the purposes for which such awards were granted; and
(e) a summary financial plan  for  such  monies  which  shall  include
estimates  of  all  receipts  and  all disbursements for the current and
succeeding fiscal years, along with the actual results  from  the  prior
fiscal year.
4.  Moneys  shall be payable from the fund on the audit and warrant of
the comptroller on vouchers approved  and  certified  by  the  executive
director of the New York state council on the arts.
5.  The  moneys  in  such  fund  shall  be expended for the purpose of
supplementing art and cultural grant programs  of  the  New  York  state
council  on  the  arts,  including  but  not  limited to: arts education
programs, and  art  and  cultural  programs  for  children  and  adults,
including programs that increase access to art and cultural programs and
events in underserved communities.
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-MM - Emergency Rental Assistance Municipal Corporation Allocation Fund.

* §   99-mm.   Emergency   rental   assistance  municipal  corporation
  allocation fund. 1. There is hereby established in the joint custody  of
  the  state  comptroller  and  the commissioner of taxation and finance a
  trust  and  agency  fund  known  as  the  "emergency  rental  assistance
  municipal  corporation  allocation  fund."  Municipal  corporations,  as
  defined in section two of the general municipal law, that have  received
  a  federal  allocation  from  the  United  States treasury for emergency
  rental assistance authorized pursuant to section 501 of the Consolidated
  Appropriations Act of 2021, Pub.L. 116-260 § 501 and section 3201 of the
  American Rescue Plan Act of 2021, Pub.L. 117-2 §  3201,  and  any  other
  federal  funds  made  available  for the same purpose and that choose to
  participate  in  the  statewide  emergency  rental  assistance   program
  pursuant  to  a  plan approved by the office of temporary and disability
  assistance and the division of the budget, may deposit such  allocations
  into  the  emergency  rental  assistance  municipal  corporation fund as
  directed by the director of the budget.
2. The monies of the fund shall be  paid,  without  appropriation,  to
  provide  authorized  benefits  to  eligible households of the respective
  municipal corporation from which monies were received in accordance with
  subdivision one of this section.
* NB Repealed September 30, 2025
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-NN - Opioid Settlement Fund.

§ 99-nn. Opioid settlement fund. 1. There is hereby established in the
  joint  custody of the state comptroller and the commissioner of taxation
  and finance a special fund to be known as the "opioid settlement fund".
2. Money allocated  to  the  opioid  settlement  fund  shall  be  kept
  separate and shall not be commingled with any other funds in the custody
  of the state comptroller.
3.  Money  expended  from  such fund shall be used consistent with the
  terms of any  statewide  opioid  settlement  agreements  as  defined  in
  section  25.18  of  the  mental hygiene law. Moneys of the fund shall be
  used to  supplement  and  not  supplant  or  replace  any  other  funds,
  including  federal  or  state  funding,  which would otherwise have been
  expended for substance use disorder prevention, treatment,  recovery  or
  harm reduction services or programs.
4. Notwithstanding subdivision eleven of section four of this chapter,
  such  fund  shall consist of money received by the state pursuant to any
  statewide opioid settlement agreements as defined in  section  25.18  of
  the  mental hygiene law. All moneys shall remain in such fund unless and
  until directed by statute or appropriation.
5. Notwithstanding subdivision eleven of section four of this chapter,
  or subdivision sixteen of section  sixty-three  of  the  executive  law,
  moneys  from  the  opioid  settlement  fund shall be available following
  appropriation by the legislature and shall only be expended on  eligible
  expenditures  as  defined in section 25.18 of the mental hygiene law for
  prevention, treatment, harm reduction and recovery services  related  to
  substance  use  disorders  and co-occurring mental illnesses in New York
  state  pursuant  to  the  terms  of  the  statewide  opioid   settlement
  agreements  as  defined  in  section  25.18  of  the mental hygiene law.
  Funding  shall  be  distributed  regionally  and  to   ensure   adequate
  geographic   disbursement  across  the  state  in  accordance  with  the
  statewide opioid settlement agreements.  In  addition  to  programs  and
  services  overseen  by  the  office  of addiction services and supports,
  funding may also be expended on programs and services  overseen  by  the
  department  of  health,  the  office  of  mental health, the division of
  housing and community renewal or any other agency that  may  oversee  an
  appropriate   program   or   service  that  is  considered  an  eligible
  expenditure as provided under section 25.18 of the mental  hygiene  law.
  Funding  decisions shall include an emphasis on supporting programs that
  are culturally, linguistically and  gender  competent,  trauma-informed,
  evidence-based  and,  where  appropriate,  employ individuals with lived
  experience as part of the services provided.
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-OO - Pharmacy Benefit Manager Regulatory Fund.

§  99-oo. Pharmacy benefit manager regulatory fund. 1. There is hereby
  established in the joint  custody  of  the  state  comptroller  and  the
  commissioner  of  taxation and finance a special fund to be known as the
  "pharmacy benefit manager (PBM) regulatory fund".
2. Money allocated to the PBM regulatory fund shall be  kept  separate
  and  shall  not be commingled with any other funds in the custody of the
  state comptroller.
3. Such fund shall consist of money received  by  the  state  as  fees
  under  article  twenty-nine  of  the  insurance law or penalties ordered
  under article twenty-nine of the insurance  law  and  all  other  monies
  appropriated,  credited,  or  transferred thereto from any other fund or
  source pursuant to law. All monies shall remain in such fund unless  and
  until directed by statute or appropriation.
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-PP - Background Check Fund.

* §  99-pp.  Background  check fund. 1. There is hereby established in
the joint custody of the state comptroller and commissioner of  taxation
and finance a special fund to be known as the "background check fund".
2.   Such   fund  shall  consist  of  all  revenues  received  by  the
comptroller,  pursuant  to  the  provisions  of  section   two   hundred
twenty-eight  of  the  executive  law  and all other moneys appropriated
thereto from any other fund or source pursuant to law. Nothing contained
in this section shall prevent the state from receiving grants, gifts  or
bequests  for  the  purposes  of the fund as defined in this section and
depositing them into the fund according to law.
3. The moneys of the background check fund, following appropriation by
the legislature, shall be allocated for the direct costs associated with
performing  background  checks   pursuant   to   section   two   hundred
twenty-eight of the executive law.
4. The state comptroller may invest any moneys in the background check
fund  not  expended  for the purpose of this section as provided by law.
The state comptroller shall credit any interest and income derived  from
the deposit and investment of moneys in the background check fund to the
background check fund.
5.  (a)  Any  unexpended  and  unencumbered  moneys  remaining  in the
background check fund at the end of a fiscal year shall  remain  in  the
background check fund and shall not be credited to any other fund.
(b)  To the extent practicable, any such remaining funds shall be used
to reduce the amount of the fee described in subdivision two of  section
two hundred twenty-eight of the executive law.
* NB There are 3 § 99-pp's
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-PP*2 - Agricultural and Farmland Viability Protection Fund.

* §  99-pp.  Agricultural  and  farmland viability protection fund. 1.
  There is hereby established in the joint custody of the comptroller  and
  the  commissioner  of taxation and finance a special fund to be known as
  the "agricultural and farmland viability protection fund".
2. Such fund shall consist of all revenues received  pursuant  to  the
  provisions  of  paragraph  (b)  of  subdivision  one of section eighteen
  hundred fifty-nine of the public authorities law and  all  other  moneys
  appropriated,  credited,  or  transferred thereto from any other fund or
  source pursuant to law.
3. All moneys deposited in the  agricultural  and  farmland  viability
  protection  fund  shall  be  available  for  agricultural  and  farmland
  protection  activities  pursuant  to  article  twenty-five-AAA  of   the
  agriculture and markets law.
4.  Monies  shall be payable from the fund on the audit and warrant of
  the comptroller on vouchers approved and certified by  the  commissioner
  of agriculture and markets.
* NB There are 3 § 99-pp's
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-PP*3 - Animal Shelter Regulation Fund.

* §  99-pp.  Animal  shelter  regulation  fund.  1.  There  is  hereby
  established in the joint  custody  of  the  state  comptroller  and  the
  commissioner  of  taxation and finance, a fund to be known as the animal
  shelter regulation fund.
2. Such fund shall consist of all monies collected pursuant to article
  twenty-six-C of the agriculture and markets law, and  all  other  monies
  credited  or  transferred thereto from any other fund or source pursuant
  to law.
3. Monies of the fund shall be expended solely  for  the  purposes  of
  carrying  out  the provisions of article twenty-six-C of the agriculture
  and markets law. Monies shall be paid out of the fund on the  audit  and
  warrant   of   the   state  comptroller  on  vouchers  approved  by  the
  commissioner of agriculture and markets. Any interest  received  by  the
  comptroller  on  monies on deposit in the animal shelter regulation fund
  shall be retained in and become part of such fund.
* NB Effective December 15, 2025
* NB There are 3 § 99-pp's
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-QQ - Hazard Mitigation State Revolving Loan Fund.

* § 99-qq. Hazard  mitigation  state  revolving loan fund. 1. There is
  hereby established in the joint custody of the state comptroller and the
  commissioner of taxation and finance a fund to be known as  the  "hazard
  mitigation revolving loan fund".
2.  The  fund  shall consist of all moneys appropriated therefore, all
  moneys received by the state pursuant to a capitalization grant from the
  federal emergency management agency in accordance with the  Safeguarding
  Tomorrow  through  Ongoing Risk Mitigation Act of 2020 (STORM Act) (P.L.
  116-284), payments of principal and interest  on  loans  made  from  the
  fund, and interest earned on amounts in the fund.
3.  Moneys  of  the account, when allocated, shall be available to the
  commissioner of the Division of Homeland Security and Emergency Services
  to make  loans  pursuant  to  section  seven  hundred  nineteen  of  the
  executive law.
* NB There are 2 §99-qq's
2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 99-RR*2 - Air Quality Improvement Fund.

* §   99-rr.   Air  quality  improvement  fund.  1.  There  is  hereby
  established in the joint custody of the comptroller and the commissioner
  of taxation and  finance  a  fund  to  be  known  as  the  "air  quality
  improvement fund".
2.  Such fund shall consist of revenues received by the state pursuant
  to section 19-0328 of the environmental conservation law and  all  other
  moneys,  appropriated,  credited,  or transferred thereto from any other
  fund or source pursuant to law.
3.  All  moneys  of  the  air  quality  improvement  fund,   following
  appropriation  by  the  legislature,  shall  be  made  available for the
  purposes of reducing  air  pollution  and  improving  or  enhancing  air
  quality  in  affected  communities,  including  but  not limited to: (a)
  measures  related  to  achieving  the  national  ambient   air   quality
  standards, including community level projects to reduce or eliminate air
  pollution  from  stationary  and/or mobile sources of air pollution; and
  (b) investments which are consistent with the strategies  and  community
  emissions reduction programs prepared pursuant to section 75-0115 of the
  environmental  conservation law. Any moneys expended from the fund shall
  ensure that disadvantaged communities, as defined in subdivision five of
  section 75-0101 of the environmental conservation law,  receive  overall
  benefits that approximate the proportion of disadvantaged communities in
  the  applicable  federally designated area of nonattainment in New York,
  provided that such communities shall not receive less  than  thirty-five
  percent of the benefit of such funds.
4.  Moneys  shall be payable from the fund on the audit and warrant of
  the comptroller on vouchers approved and certified by  the  commissioner
  of environmental conservation.
* NB There are 2 § 99-rr's
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 100 - Public Accounts to Be Kept in Dollars, Dimes and Cents.

§  100.  Public  accounts to be kept in dollars, dimes and cents.  All
  accounts and other computations of  money  in  the  treasury  and  other
  public  offices,  whether state or local, shall be kept and made out, in
  the money of account of the United States, that is to say :  in  dollars
  or  units, dimes or tenths, cents or hundredths, mills or thousandths; a
  dime being the tenth part of a dollar, a cent the hundredth  part  of  a
  dollar, and a mill the thousandth part of a dollar.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 101 - Checks and Accounts.

§  101.  Checks and accounts. Checks may be signed by the commissioner
  of taxation and finance, and, if so authorized by such  commissioner  in
  writing  filed  with the comptroller, by the head of the division of the
  treasury of the department of taxation and finance  and  by  such  other
  officers  or persons employed in such department as the commissioner may
  designate, which authorization  may  be  revoked  in  like  manner.  The
  comptroller  shall  countersign  and  enter  in  the proper books of his
  department all checks so drawn and all receipts for money  paid  to  the
  treasury.  Duplicate  checks  in lieu of issued checks lost or destroyed
  may be executed to persons entitled to payment thereof upon such  proofs
  and   conditions  as  the  commissioner  of  taxation  and  finance  and
  comptroller may in their  discretion  require  to  indemnify  the  state
  against  loss.  No  such  receipt shall be evidence of payment unless so
  countersigned. The comptroller shall keep an account between  the  state
  and  the  commissioner  of taxation and finance, and therein charge such
  commissioner with the balance in the treasury when he came into  office,
  and  with  all  moneys received by him, and credit him with all warrants
  drawn on and paid by him. He shall draw, in favor of the commissioner of
  taxation and finance, on all corporations  or  companies  in  which  the
  state may own stock, for the dividends on such stock as they become due.
  He  shall  procure from the books of the banks in which the commissioner
  of taxation and finance makes his deposits, monthly  statements  of  the
  moneys  received and paid out of the same. On the first Tuesday of every
  month, or oftener if he deems it necessary, he shall  carefully  examine
  the  accounts  of  the  debits and credits in the bank books kept by the
  commissioner of taxation and finance. If he discovers  any  irregularity
  or  deficiency  therein,  he shall, unless rectified or explained to his
  satisfaction, forthwith report the same to the governor.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 102 - Amounts of Unpaid Checks, Drafts or Debit Cards to Be Paid Into the Abandoned Property Fund.

§ 102. Amounts of unpaid checks, drafts or debit cards to be paid into
  abandoned  property  fund.  Upon audit and statement of the comptroller,
  the amounts of all checks or drafts on bank accounts of any funds of the
  state, and the amounts of all debit cards issued on behalf of the  state
  for  the  purpose of paying a tax refund which checks or drafts have not
  been paid or which debit cards have not been activated and  which  shall
  have  been  outstanding for more than one year from the respective dates
  thereof, shall be paid into the  abandoned  property  fund  pursuant  to
  subdivision  four  of  section one thousand three hundred fifteen of the
  abandoned property law. The proper disbursing officers or agents of such
  funds shall notify the bank or banks on which  such  checks,  drafts  or
  debit  cards were drawn not to pay or permit the activation of the same.
  The comptroller shall keep a record of all such checks, drafts or  debit
  cards  and  upon  presentation  to  him by the lawful holder of any such
  check, draft or debit card at any time, the amount of which  shall  thus
  have  been  paid  into  the  state treasury to the credit of the general
  fund, the comptroller, to the extent appropriations are available, shall
  issue a new check,  draft  or  electronic  payment  to  the  payee  upon
  submission of proof satisfactory to the comptroller as to the legitimacy
  of  the  claim  and, if insufficient appropriations are available, shall
  include in his next request for appropriations by  the  legislature  the
  amount or amounts of any such checks, drafts or debit cards so presented
  to him, for the purpose of payment without interest to the lawful holder
  or holders thereof.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 103 - State Papers and Securities.

§  103. State papers and securities. All papers relating to the duties
  of the comptroller, and all deeds to the state, abstracts of title,  and
  state contracts, unless otherwise specially directed, shall be deposited
  in the office of the comptroller.  Upon request of the attorney-general,
  the comptroller shall transfer to his custody all abstracts of title and
  title  searches  relating to the ownership of real property. All leases,
  bonds, mortgages, certificates of stock and other  securities  belonging
  to  the  state also shall be deposited in the office of the comptroller,
  but  the  commissioner  of  taxation  and  finance,  jointly  with   the
  comptroller, shall have custody thereof.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 104 - Examination and Inventory of State Securities.

§ 104. Examination and inventory of state securities. The comptroller,
  from  time  to  time, shall examine the securities on which money may be
  due to the state, and make inquiries relating to the sufficiency of  the
  security  for  the payment of such money. He shall require the immediate
  payment of all interest due,  and  the  payment  of  such  part  of  the
  principal  as  he  deems  necessary for the security and interest of the
  state. The commissioner of taxation and  finance  and  the  comptroller,
  jointly, at the close of each fiscal year shall make an inventory of all
  securities  belonging  to  the  state  in duplicate and file it with the
  department of taxation and finance  and  the  department  of  audit  and
  control.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 106-A - Public Funds on Deposit.

§  106-a.  Public  funds  on  deposit.  All  moneys in the possession,
  custody,  control  or  under  the  authority  of  the  comptroller,  the
  commissioner  of  taxation  and  finance or other state officer, for the
  security of the deposit whereof a bond or other security may be required
  under the provisions of this chapter or  any  other  statute,  shall  be
  deemed to be public funds or public moneys under the laws of this state.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 107 - Monthly Statement of Balances in State Depositories.

§  107.  Monthly  statement  of  balances in state depositories.   The
  commissioner of taxation and finance shall cause to be published in  the
  state  bulletin,  on  or  before  the last day of each month, a detailed
  statement of the balance in the several banks designated  by  any  state
  officer  or  board  as a depository of state funds. Such statement shall
  contain the name of each bank and the amount subject  to  draft  at  the
  close of the month preceding such publication.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 108 - Application of Federal Moneys to Expense of the Audit and Disbursement Thereof.

§  108.  Application  of  federal  moneys  to expense of the audit and
  disbursement thereof. Where a law of this state enacted or to be enacted
  to supplement or aid in effecting the purposes of  an  act  of  congress
  under  which federal moneys are granted or allocated to this state or to
  an agency thereof provides, in terms or effect, that the commissioner or
  department of taxation and finance shall be the custodian and disbursing
  agency of such moneys and that they shall be paid out on the  audit  and
  warrant  of  the  comptroller,  and the cost of such additional service,
  within an amount stated, is made a lawful charge against such moneys  so
  granted  or  allocated  as part of the expense of administering such law
  and  act  of  congress,  by  authorized  action  of  state  or   federal
  authorities, the comptroller and such commissioner are hereby authorized
  to  accept  and  expend  such  moneys,  within the amount so stated, for
  employing  any  additional  assistants  and  paying  necessary  expenses
  required  for  the performance of such added duties. The director of the
  budget shall  allocate  to  the  comptroller  and  the  commissioner  or
  department  of  taxation  and finance, respectively, the moneys, if any,
  available for each; and so much thereof as may be  used  for  additional
  personal  service shall be paid in accordance with schedules approved by
  him.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 109-A - Alternative Proofs Authorized for Audit by the Comptroller.

§  109-a.  Alternative proofs authorized for audit by the comptroller.
  1. Notwithstanding sections one hundred nine and one hundred ten of this
  article, the comptroller  may,  by  regulation,  provide  for  a  system
  whereby  state agencies, vendors and providers of services submit proofs
  required for payment upon audit without the submission  of  vouchers  or
  invoices.  Such  proofs  may  be  in  the  form  of  paperless vouchers,
  electronic vouchers or in any other media  form  which  the  comptroller
  reasonably  determines  offers  the  same  degree  of accountability and
  control now provided by the provisions of sections one hundred nine  and
  one hundred ten of this article.
2.  Prior  to implementing any alternative method of proof for payment
  upon audit described in subdivision one of this section, the comptroller
  shall promulgate regulations in accordance with the state administrative
  procedure act. In addition to those persons required to  receive  notice
  pursuant  to  subdivision  six-a of section two hundred two of the state
  administrative procedure act, such notice  and  any  amendments  thereto
  shall  be  provided  to the chairman of the senate finance committee and
  the chairman of the assembly ways and means committee.
3. The proofs described  in  this  section  shall  constitute  written
  instruments,  computer data or statements within the meaning of articles
  one hundred fifty-six, one hundred seventy, one hundred seventy-five and
  one hundred seventy-six of the penal law.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 110 - Certification or Approval of Accounts and Vouchers.

§  110.  Certification  or  approval  of  accounts  and  vouchers.  1.
  Certification or approval of the accounts or vouchers of  a  department,
  or  of  a  division,  board,  body,  bureau,  officer  or  employee in a
  department,  for  personal  service,  maintenance,  and  operation,  for
  submission  to  the  comptroller for audit, shall be made by the head of
  the department, or by such authority or authorities in the department as
  shall be designated by the head of the department by a rule  or  written
  direction  filed  with the comptroller.   The head of the department may
  authorize one or more officers or employees in the  department  to  make
  such  designations.  Such authorization shall be in writing and shall be
  effective upon approval by the comptroller and filing in his office.
2. For the purposes of this section, the  heads  of  the  commissions,
  divisions  and  offices within the executive department shall be treated
  as department heads.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 111 - Payment and Refund of State Moneys Except Upon Audit by Comptroller Prohibited.

§  111.  Payment  and  refund  of  state  moneys  except upon audit by
  comptroller  prohibited.  No  moneys  of  the  state,  including  moneys
  collected  in  its  behalf,  and no moneys in the possession, custody or
  control of any officer, agent, or agency of the  state  in  his  or  its
  representative  capacity,  and  no moneys in or belonging to any fund or
  depositary, title to which is vested in the state,  shall  hereafter  be
  paid,  expended  or  refunded  except upon audit by the comptroller. The
  comptroller is hereby charged with the duty of compelling observance  of
  and  compliance with the provisions of this section but any violation of
  this section may be restrained upon the suit of any  taxpayer  with  the
  consent  of  the  supreme  court  in appellate division on notice to the
  attorney-general.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 113 - Itemized Accounts of Public Officers.

§  113.  Itemized  accounts  of public officers. The proper officer of
  each department, board, commission and institution, shall, on or  before
  the  fifteenth  day  of each month, render to the comptroller a detailed
  and  itemized  account  of  all  receipts  and  expenditures   of   such
  department,  board,  commission  or  institution  during  the month next
  preceding. Such account shall give in detail the source of all receipts,
  including the sums received from any county, and shall be accompanied by
  original and proper vouchers, unless such vouchers have been  previously
  filed with the comptroller.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 114 - Inspection of Supplies.

§ 114. Inspection of supplies. The officer or employee designated by a
  state  agency  to  perform the duty of inspecting supplies shall receive
  and examine all articles purchased or received  for  the  operation  and
  maintenance thereof, compare them with the bills for the same, ascertain
  whether  they correspond in weight, quality or quantity, and inspect the
  supplies thus received.  Such officer or employee shall enter each  bill
  of  goods  thus  received  in the appropriate books of the agency at the
  time of receipt thereof. He shall make a full memorandum in  such  books
  of any difference in weight, quality or quantity of any article received
  from  the  bill  thereof.  No  goods  or  other  articles of purchase or
  manufacture or farm or garden production shall  be  received  unless  so
  entered  in  such  books  with  the  proper  bill, invoice or statement,
  according  to  the  form  of  accounts  and  record  prescribed  by  the
  comptroller.  In  accounts  for  repairs  or  new work, the name of each
  workman, the number of days employed and the rate and  amount  of  wages
  paid to him shall be given.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 115 - Cash Advance Accounts.

§  115.  Cash advance accounts. 1. The state comptroller may, upon the
  request of the head of a  state  department  or  agency,  authorize  the
  establishment of cash advance accounts for such department or agency, in
  an amount he deems sufficient.
2.  Cash  advance  accounts may be established when in the judgment of
  the state comptroller an advance account  is  necessary  and  proper  to
  achieve  the  purposes  of the appropriation from which the cash advance
  account will be established.
3. When a cash advance account  is  established  for  the  purpose  of
  purchasing  materials,  supplies or services, the account may be used to
  purchase such materials, supplies or services  where  the  amount  of  a
  single purchase does not exceed two hundred fifty dollars, in accordance
  with  such  rules  as  shall  be  prescribed  by  the  comptroller.  The
  comptroller shall audit before payment all vouchers, together  with  the
  supporting  documents, presented to him for reimbursement to the account
  and approve them in the amount allowed by him and draw  his  warrant  in
  the amount thereof.
4.  The  head  of  the  department,  office or agency may designate an
  employee to be in charge of the cash advance account.  Such  designation
  shall be filed with the comptroller. Any person authorized to handle the
  account shall be bonded, either by an individual or blanket undertaking.
5. If, in the judgment of the comptroller, the cash advance account is
  being  used  for  purposes  other  than  authorized  in  this section or
  otherwise improperly operated, he shall direct the  officer  responsible
  for such account to return the cash advanced to establish the account.
6.  The comptroller at any time may require the officer responsible to
  account for the moneys in the cash advance account.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 116 - Rendition of Accounts.

§  116.  Rendition  of accounts.   The comptroller, from time to time,
  shall require all public officers and other persons receiving moneys  or
  securities,  or  having  the  care and management of any property of the
  state, of which an account is or is required to be kept in  his  office,
  to  render  statements  thereof to him; and all such officers or persons
  shall render such statements at  such  time  and  in  such  form  as  he
  requires,  and at all times when required by law. He may require any one
  presenting to him an account or claim for audit  or  settlement,  to  be
  examined  upon oath before him touching such account or claim, as to any
  facts relating to its justness or correctness. He may issue a notice  to
  any  person  receiving moneys of the state for which he does not account
  or to the legal representatives of such a person, requiring  an  account
  and vouchers for the expenditure of such moneys to be rendered at a time
  to be fixed not less than thirty nor more than ninety days from the date
  of the service of the notice.  Such notice shall be served by delivering
  a  copy thereof to such person or representative or leaving such copy at
  his usual place of abode; and if such service is made by the sheriff  of
  the  county,  where  the  person served resided, the certificate of such
  sheriff, and if made by any other person, the affidavit  of  such  other
  person, shall be presumptive evidence of such service.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 117 - Statements of Accounts Not Rendered.

§  117.  Statements  of  accounts  not rendered. The comptroller shall
  state an account against every person who receives moneys  belonging  to
  the state for which he does not account when required, charging him with
  the  amount  received  according  to  the  best  information  which  the
  comptroller may have in regard thereto, with interest at six per  centum
  per  annum  from  the  time when the same was due and payable, and shall
  deliver a certified copy of such account  to  the  attorney-general  for
  prosecution,  and  such  certified copy shall be presumptive evidence of
  the indebtedness of such person to  the  state  for  the  amount  stated
  therein.    The  person  against  whom  an  action  is  brought  by  the
  attorney-general on any such account, shall be liable for  and  pay  the
  costs  of the action whether final judgment therein shall be against him
  or in his favor, unless he is sued as the representative of  the  person
  originally accountable for such moneys.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 118 - Statements of Accounts Rendered.

§   118.  Statements  of  accounts  rendered.  The  comptroller  shall
  immediately examine the accounts rendered by  every  public  officer  or
  other person receiving moneys belonging to the state, with the vouchers,
  and  audit,  adjust  and  make  a  statement thereof.   If any necessary
  vouchers are wanting or defective, he shall give notice to  such  person
  to  furnish  proper  vouchers  within not less than thirty nor more than
  ninety days, and at the expiration of such time he shall  audit,  adjust
  and  make a statement of such accounts on the vouchers and proofs before
  him. He shall transmit a copy  of  every  account  as  settled  to  such
  persons,  and  if any balance is stated therein to be due the state, and
  is not paid to the treasurer within ninety days after  its  transmission
  to  such  person, the comptroller shall deliver a certified copy of such
  account to the attorney-general for  prosecution.  Such  certified  copy
  shall  be presumptive evidence of the indebtedness of such person to the
  state for the balance so certified, and if on the trial  of  any  action
  brought thereon, the defendant gives any evidence other than such as was
  produced  to  the comptroller before the statement of such accounts, and
  by means thereof, the balance so stated is  reduced  or  no  balance  is
  found  to be due, the defendant shall be liable for and pay the costs of
  such action.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 119 - Statement of Joint Accounts.

§  119.  Statement  of  joint  accounts.  The  comptroller may, in his
  discretion, settle separately  the  accounts  of  one  or  more  persons
  receiving  moneys  of  the  state  for which they are accountable to the
  state. In such case no person shall plead as  a  defense  to  an  action
  brought  for  a balance certified to be due from him, the non-joinder of
  any other person, or give in evidence upon the trial  thereof  the  fact
  that  any  other  person  was  concerned  with  him  in  the  receipt or
  expenditure of such moneys.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 122 - Transmission of Public Moneys.

§  122.  Transmission  of public moneys. The comptroller may make such
  regulations and give such directions from time to time,  respecting  the
  transmission  to  the treasury of moneys belonging to the state from the
  several county treasurers and other public officers as in  his  judgment
  is  most  conducive  to  the  interests  of  the  state.  He may, in his
  discretion, audit, allow and cause to be paid the  expenses  necessarily
  incurred  under  or in consequence of such regulations and directions or
  so much thereof as he deems equitable and just.
2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 122-A - Independent Audit of Annual Financial Statements.

§  122-a.  Independent  audit  of  annual financial statements. 1. The
  chairmen and ranking minority members of the  senate  finance  committee
  and  the  assembly ways and means committee, in order to ensure that the
  provisions of this section  and  paragraph  b  of  subdivision  nine  of
  section  eight  of  this chapter are complied with, shall function as an
  audit committee for the  purposes  of  receiving  the  results  of  each
  independent audit prepared pursuant to section eight of this chapter.
2.  The  comptroller, the director of the budget, the state treasurer,
  the commissioner of taxation and finance, and any other state officer or
  employee shall make available upon request to such independent certified
  public accountant all books and records  relevant  to  such  independent
  audit.
3. The cost of the audit shall be paid out of amounts appropriated for
  such purpose.
4.  The scope of any audit performed pursuant to this section shall be
  an audit of all of  the  basic  financial  statements  and  all  of  the
  supporting   schedules   required   by   generally  accepted  accounting
  principles to be included in a comprehensive annual financial report.
5. Each member of the audit committee shall be entitled to designate a
  representative to attend meetings of such committee in his place, and to
  vote or otherwise act on his behalf  in  his  absence.  Notice  of  such
  designation  shall  be  furnished  in  writing  to such committee by the
  designating member. A representative shall serve at the pleasure of  the
  designating  member during the member's term of office. A representative
  shall not be authorized to delegate any of his duties  or  functions  to
  any other person.
2023 New York Laws › STF - State Finance › Article 7-A - Citizen-Taxpayer Actions › 123 - Legislative Purpose.

§  123.  Legislative  purpose. It is the purpose of the legislature to
  recognize that each individual citizen and taxpayer of the state has  an
  interest  in  the  proper disposition of all state funds and properties.
  Whenever this interest  is  or  may  be  threatened  by  an  illegal  or
  unconstitutional act of a state officer or employee, the need for relief
  is  so  urgent  that any citizen-taxpayer should have and hereafter does
  have a right to seek the remedies provided for herein.
2023 New York Laws › STF - State Finance › Article 7-A - Citizen-Taxpayer Actions › 123-A - Definitions.

§  123-a.  Definitions. 1. Citizen. A "citizen" is any person who is a
  resident of the state.
2. Taxpayer. A "taxpayer" is any citizen who has  paid  or  is  paying
  state income or state sales taxes.
3.   Person.   A   "person"  is  any  individual,  public  or  private
  corporation, political subdivision, department or agency of the state or
  any local government, the attorney general, an association, or any other
  legal entity whatsoever.