2023 New York Laws › STF - State Finance › Article 6 - Funds of the State › 91-A - Revenue Arrearage Account.

§  91-a.  Revenue arrearage account. 1. There is hereby established in
  the joint custody of the  state  comptroller  and  the  commissioner  of
  taxation  and  finance  an  account of the miscellaneous special revenue
  fund to be known as  the  revenue  arrearage  account.  Moneys  of  this
  account  shall  be  used  for  services  and  expenses  related  to  the
  collection and maximization of overdue  non-tax  revenues  owed  to  the
  state or any other purpose authorized by law.
2.  Notwithstanding  any  other  provision  of law, such account shall
  consist of all moneys  collected  by  offset  pursuant  to  section  one
  hundred  seventy-one-f  of  the  tax  law;  and all moneys deemed by the
  comptroller to result from an offset of  a  contract  payment  or  other
  similar  payment  pursuant to his authority as defined by section one of
  article five of the state constitution and section eight of this chapter
  unless such offset is credited to any tax liability or other  liability,
  as  set forth in paragraph (b) of subdivision six of section one hundred
  seventy-one-f of the tax law; all general fund moneys collected  by  the
  attorney  general or any other public or private entity to whom debt has
  been referred for collection, less actual administrative  expenses,  for
  repayment  of  debt  as  defined  in paragraph (b) of subdivision one of
  section eighteen of the state finance law, except unemployment insurance
  liability credited to federal funds, federal trust  funds  or  fiduciary
  funds,  as  prescribed  in  guidelines  set forth by the director of the
  budget; and all other moneys credited or transferred  thereto  from  any
  other fund or source pursuant to law.
3. Within such account there shall be created a sub-account from which
  the   comptroller,   upon   certification,   may   pay  any  refunds  or
  reimbursements and any interest  due  thereon  to  which  a  debtor,  as
  defined in section eighteen of this chapter, is entitled.
4.  The  comptroller is hereby authorized and directed to deposit into
  this account all  moneys  collected  pursuant  to  section  one  hundred
  seventy-one-f of the tax law and all moneys collected in the offset of a
  payment  as  described  in subdivision two of this section. Further, the
  comptroller is authorized and directed to loan money by transfer to  the
  revenue  arrearage  account  from  the  general fund, or any other fund;
  provided, however, that such loans  shall  be  limited  to  the  amounts
  required  to  make disbursements pursuant to duly enacted appropriations
  and to certificates of approval issued by the director of the budget and
  further provided that the comptroller shall  use  the  first  subsequent
  cash  receipts  of  this  account to repay any such loans. Copies of the
  aforementioned  certificates  of  approval  shall  be  filed  with   the
  comptroller  and  with  the chairman of the senate finance committee and
  the chairman of the assembly ways and means committee.
5. Moneys of the account, following appropriation by the  legislature,
  shall be allocated upon a certificate of approval of availability by the
  director of the budget for the purposes set forth in this section.
6.  Notwithstanding  the  provisions of any other law to the contrary,
  the comptroller is authorized and directed to transfer remaining  moneys
  deposited   to  the  revenue  arrearage  account  to  the  general  fund
  miscellaneous receipts account on the last day of the state fiscal year.
7. State agencies, as defined in section  eighteen  of  this  chapter,
  shall  provide  reports  detailing debts owed to such agencies in a form
  and format prescribed in guidelines set forth by  the  director  of  the
  budget,  and  pursuant to a reporting schedule set forth by the director
  of the budget.