2023 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.