Laws of New York (Last Updated: November 21, 2014)

Section 368. Lapse of appropriations

Latest version.

Each appropriation, to the extent that
  it  shall not have been expended or encumbered, shall lapse at the close
  of the fiscal year for which made, except that an  appropriation  for  a
  capital  project shall continue in force until the purposes for which it
  was made shall have been accomplished or abandoned.

                    
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