N.Y. State Finance Law § 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.