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

Section 71-A. Funds established by law

Latest version.

The comptroller shall account for
  the money in any fund heretofore or hereafter established by law in such
  manner as he shall determine and for such  purpose  may  in  conformance
  with  sections seventy-one and seventy-five of this article, account for
  any such fund as a separate fund or as an account in another fund, as he
  deems necessary to comply with legal requirements and generally accepted
  accounting principles. Nothing herein shall  be  deemed  to  affect  the
  legal existence of any such fund.

                    
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