N.Y.C. Admin. Code § 5-510: § 5-510 Payment of certain moneys from general fund

For the purpose of adjusting the reductions heretofore or hereafter made in the amount of taxes receivable by reason of the operation of the provisions of the tax law providing for the deduction from special franchise taxes of payments made in the nature of a tax, it shall be lawful for the comptroller and commissioner of finance to transfer at any time from the moneys in the general fund to the credit of the appropriate account or accounts, a sum or sums equivalent to but not exceeding such deductions.