N.Y. State Finance Law § 71-a: Funds established by law

§ 71-a. Funds established by law. The comptroller shall account for

the money in any fund heretofore or hereafter established by law in such

manner as he shall determine and for such purpose may in conformance

with sections seventy-one and seventy-five of this article, account for

any such fund as a separate fund or as an account in another fund, as he

deems necessary to comply with legal requirements and generally accepted

accounting principles. Nothing herein shall be deemed to affect the

legal existence of any such fund.