N.Y. State Finance Law § 11: Gifts, devises and bequests

§ 11. Gifts, devises and bequests. Whenever any gift or bequest of

money is lawfully made to the state, or to any department, board, bureau

or officer thereof, the amount of such gift or bequest shall be paid to

the department of taxation and finance to be held by such department in

trust for the uses and purposes specified by the donor. Any such grant,

gift or bequest shall be deposited by the department of taxation and

finance in the treasury to the credit of a special fund to be designated

by the state comptroller. Such trust fund shall be disbursed by the

department of taxation and finance after audit by the state comptroller

for the uses and purposes specified by the donor upon certification of

the department, board, bureau or officer for whose benefit the trust was

created.

No gift, grant, devise or bequest, other than grants from the United

States, shall hereafter be received or accepted by the state or by any

department, board, bureau or officer thereof without specific statutory

authority unless such gift, grant, devise or bequest is unconditional.

The provisions of this section shall be controlling, any other general,

special or local law inconsistent therewith notwithstanding, provided,

however, that nothing herein contained shall prohibit the acceptance of

conditional gifts or devises of real property or any interest therein

for highway or parkway right of ways.