N.Y. State Finance Law § 91-c: Special offset fiduciary account

§ 91-c. Special offset fiduciary account. 1. There is hereby

established a fiduciary account known as the special offset account.

Such account shall contain such liability monies as are set forth in

paragraph (b) of subdivision six of section one hundred seventy-one-f of

the tax law.

2. In addition to any other payments from the account, the comptroller

shall remit overpayments of grants and allowances of public assistance,

as determined by the office of temporary and disability assistance or a

local social services district, to local social services districts,

which shall remit such funds, as appropriate, to local social services

districts for proper crediting and distribution or for reimbursement to

state funds.

2-a. In addition to any other payments from the account, the

comptroller shall remit overpayments of medical assistance made to

individuals who are or who have been enrolled as providers in the New

York state medical assistance program as established under title eleven

of article five of the social services law to the department of health

for proper crediting and distribution or for reimbursement to state

funds.

3. All payments from this account shall be made upon audit and warrant

of the state comptroller.