N.Y. State Finance Law § 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.