N.Y. State Finance Law § 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.