Section 198. Inmate occupational therapy fund

1.  The commissioner of
  correctional services may authorize the superintendent  or  director  of
  any correctional institution to establish an inmate occupational therapy
  fund  for  the receipt of proceeds from a product sold, as authorized by
  section one hundred ninety-seven, by one or more inmates as incident  to
  an  avocational  or  vocational  project  approved  by the commissioner,
  including but not limited to, art, music, drama, handicraft, or sports.
    2. Pursuant to rules, regulations or directions of  the  commissioner,
  moneys  of  the fund may: (a) be made available to the superintendent or
  director to be used for the  general  benefit  of  the  inmates  of  the
  correctional institution wherein the product was produced, including but
  not  limited  to,  furnishing  materials  and  supplies  to an inmate or
  inmates for an avocational or vocational project and the transporting of
  a product thereof for sale, display or otherwise  and  for  recreational
  activities;  or  (b) be disbursed as follows: (i) an amount equal to the
  proceeds from the sale of a  product  produced  by  one  inmate  may  be
  deposited  to the account of such inmate pursuant to section one hundred
  sixteen of the correction law; or (ii) an amount equal to  the  proceeds
  from  the  sale  of  a  product  produced  by two or more inmates may be
  divided equally among such inmates and  deposited  to  their  respective
  accounts pursuant to section one hundred sixteen of the correction law.
    3.  In determining the amount of the proceeds from a sale of a product
  that may be deposited to the account of an inmate, the  commissioner  of
  correctional  services may provide for the deduction from the sum of the
  proceeds the reasonable  expenses  of  the  department  of  correctional
  services  incident  to the sale, including but not limited to, the value
  of materials and supplies for the production  of  the  product  supplied
  without  financial charge to the inmate and the expenses of transporting
  the product for sale or display or otherwise.