§ 121 — Payments to state treasurer; financial statements

§ 121. Payments to state treasurer; financial statements. 1.\nNotwithstanding any other provision of law to the contrary, every state\nofficer, employee, department, institution, commission, board or other\nagency of the state receiving money for or on behalf of the state from\nfees, penalties, forfeitures, costs, fines, refunds, reimbursements,\nsales of property or otherwise, shall on the first day of each month pay\ninto the state treasury all such moneys received from the first through\nthe fifteenth day of the preceding month and on the fifteenth day of\neach month pay into the state treasury all such moneys received from the\nsixteenth day through the last day of the preceding month accompanied by\na detailed, certified statement thereof and on the same days file a\nduplicate of such detailed, certified statement with the comptroller,\nwho shall keep an account of such moneys in his office, unless the\ncomptroller shall require, with respect to any one or more officers,\nemployees, departments, institutions, commissions, boards, or other\nagencies of the state, that such payments and statements be made and\nfiled at more frequent intervals, in which case such payments and\nstatements shall be made and filed as required by the comptroller.\n 2. There are excepted from payment to the treasury as provided by\nsubdivision one of this section: (i) all moneys to which the provisions\nof subdivision four of section four of this chapter apply unless such\nmoneys are held in a fund subject to appropriation; (ii) moneys held as\npart of the principal of an endowment of the state university of New\nYork, units thereof and other state agencies; and (iii) moneys received\npursuant to a clinical practice plan established pursuant to subdivision\nfourteen of section two hundred six of the public health law. In those\ncases where such moneys are held in the custody of the state officer\nother than the comptroller, the officer shall file with the comptroller,\nat such times as the comptroller shall determine, a detailed statement,\nin such form and content as the comptroller shall prescribe, for the\nperiod covered by the statement. The comptroller shall from time to\ntime, but not less than once in every three years, examine the books and\naccounts relating to such moneys heretofore or hereinafter established,\nincluding its receipts, disbursements, investments, and any financial\nmatters. An independent audit of such moneys may be authorized by the\ncomptroller in lieu of his own examination, which examination shall be\nundertaken within twelve months of such authorization.\n 3. The clerk of every court of record, the judge, magistrate or other\njudicial officer of every court not of record or court of special\nsessions, except the justice of the peace of a town or the police\njustice of a village, receiving money for or on behalf of the state from\nfines, penalties, forfeitures or otherwise, to which the state or any\nofficer, department, commission, board or other agency thereof is\nentitled to all or any part of the proceeds, shall, between the first\nand fifteenth days of each month, file with the comptroller a detailed\nstatement of the receipts and expenditures thereof for the preceding\nmonth, or at such other times and for such other periods as the\ncomptroller may designate or prescribe.\n 3-a. On or before the twentieth day of October in each year commencing\nwith the twentieth of October, two thousand three, the comptroller shall\ndetermine the difference between: (a) the aggregate receipts derived by\nthe state from mandatory surcharges collected by an administrative\ntribunal or a town or village justice court pursuant to section eighteen\nhundred nine of the vehicle and traffic law during the preceding year\nending September thirtieth, and (b) the aggregate receipts derived by\nthe state from such mandatory surcharge collected by an administrative\ntribunal or a town or a village justice court in accordance with the\nprovisions of section eighteen hundred nine of the vehicle and traffic\nlaw in effect immediately prior to April first, two thousand three\nduring the preceding year ending September thirtieth. Such difference\nshall be thereupon transferred by the comptroller to the credit of the\nindigent legal services fund established by section ninety-eight-b of\nthis chapter.\n 4. This section, as amended, shall be deemed to supersede any other\nprovision of this chapter or of any other general or special law\ninconsistent therewith.\n 5. Notwithstanding any other provision of law to the contrary, before\ndepositing any revenues subject to this section in the treasury, all\nstate agencies shall reserve from such revenues an amount to be\ndetermined by the comptroller which shall be used for the payment of\nrefunds. The money so reserved shall be paid to the comptroller who\nshall deposit such money daily to his credit in accounts with such\nresponsible banks, banking houses or trust companies as he may\ndesignate. Such accounts may be established in one or more of such\ndepositories. The comptroller shall require adequate security from all\nsuch depositories. The comptroller shall maintain a system of account\nshowing the money deposited in each of the accounts established under\nthis subdivision. Refunds shall be paid from moneys in these accounts\npursuant to the provisions of subdivision fifteen of section eight of\nthis chapter.\n 6. Notwithstanding any other provision of law to the contrary, the\ntaxes, interest and penalties collected or received by the commissioner\nof taxation and finance under sections four hundred seventy-one and four\nhundred seventy-one-a of the tax law, and the revenue (including taxes,\ninterest and penalties) from the imposition of cigarette taxes by a\nlocal government paid to the comptroller of the state of New York by\nsuch local government, which are required to be deposited to the credit\nof the tobacco control and insurance initiatives pool established by\nsection twenty-eight hundred seven-v of the public health law and moneys\nreceived in the tobacco settlement fund established by section\nninety-two-x of this chapter shall be exempt from the provisions of this\nsection.\n 7. Notwithstanding any other provision of law to the contrary, moneys\nreceived in the universal prekindergarten reserve fund established by\nsection ninety-seven-vvv of this chapter shall be exempt from the\nprovisions of this section.\n