N.Y. State Finance Law § 97-mmmm: Veterans remembrance and cemetery maintenance and operation fund

§ 97-mmmm. Veterans remembrance and cemetery maintenance and operation

fund. 1. There is hereby established in the joint custody of the

commissioner of taxation and finance and the comptroller, a special fund

to be known as the "veterans remembrance and cemetery maintenance and

operation fund".

2. Such fund shall consist of all revenues received by the department

of taxation and finance, pursuant to the provisions of sections two

hundred-nine-H and six hundred twenty-seven-a of the tax law, and all

other moneys appropriated, credited, or transferred thereto from any

other fund or source pursuant to law. Nothing in this section shall

prevent the state from soliciting and receiving grants, gifts or

bequests for the purposes of the fund as defined in this section and

depositing them into the fund according to law.

2-a. On or before the first day of February each year, the

commissioner of the New York state department of veterans' services

shall provide a written report to the temporary president of the senate,

speaker of the assembly, chair of the senate finance committee, chair of

the assembly ways and means committee, chair of the senate committee on

veterans, homeland security and military affairs, chair of the assembly

veterans' affairs committee, the state comptroller and the public. Such

report shall include how the monies of the fund were utilized during the

preceding calendar year, and shall include:

(i) the amount of money dispersed from the fund and the award process

used for such disbursements;

(ii) recipients of awards from the fund;

(iii) the amount awarded to each;

(iv) the purposes for which such awards were granted; and

(v) a summary financial plan for such monies which shall include

estimates of all receipts and all disbursements for the current and

succeeding fiscal years, along with the actual results from the prior

fiscal year.

3. On or before the first day of February of each calendar year, the

comptroller shall certify to the governor, the temporary president of

the senate, the speaker of the assembly, the chair of the senate finance

committee and the chair of the assembly ways and means committee, the

amount of money deposited in the veterans remembrance and cemetery

maintenance and operation fund during the preceding calendar year as the

result of revenue derived pursuant to sections two hundred nine-H and

six hundred twenty-seven-a of the tax law, and from all grants, gifts

and bequests.

4. Moneys of the fund shall be expended only for the construction,

establishment, expansion, improvement, support, operation, maintenance

and the provision of perpetual care of state veterans cemeteries. As

used in this section, "the construction, establishment, expansion,

improvement, support, operation, maintenance and the provision of

perpetual care of state veterans cemeteries" shall include, but not be

limited to:

(a) The purchase, leasing or improvement of land for the purpose of

the construction, establishment, expansion, improvement, support,

operation, maintenance and the provision of perpetual care of state

veterans cemeteries;

(b) The purchase, leasing, construction or improvement of buildings or

infrastructure for the purpose of the construction, establishment,

expansion, improvement, support, operation, maintenance and the

provision of perpetual care of state veterans cemeteries;

(c) The purchase or leasing of equipment, tools, building materials,

landscaping materials, memorial headstones or markers, monuments,

columbarium niches, mausoleums, crypts, flags, flag poles, or related

remembrance or cemetery items for the construction, establishment,

expansion, improvement, support, operation, maintenance and the

provision of perpetual care of state veterans cemeteries;

(d) The payment of salaries, wages, benefits, professional service

fees, contract fees, association fees, or other charges necessary for

the construction, establishment, expansion, improvement, support,

operation, maintenance and the provision of perpetual care of state

veterans cemeteries; and/or

(e) The purchase of any other item or service necessary for the

construction, establishment, expansion, improvement, support, operation,

maintenance and the provision of perpetual care of a state veterans

cemetery.

5. Moneys shall be payable from the fund on the audit and warrant of

the comptroller on vouchers approved and certified by the commissioner

of the department of veterans' services.

6. Moneys in the veterans remembrance and cemetery maintenance and

operation fund shall be kept separate and shall not be commingled with

any other moneys in the custody of the commissioner of taxation and/or

the comptroller.