Section 91-C. Special offset fiduciary account

1.  There  is  hereby
  established a fiduciary account known as  the  special  offset  account.
  Such  account  shall  contain  such liability monies as are set forth in
  paragraph (b) of subdivision six of section one hundred seventy-one-f of
  the tax law.
    2. In addition to any other payments from the account, the comptroller
  shall remit overpayments of grants and allowances of public  assistance,
  as  determined by the office of temporary and disability assistance or a
  local social services district,  to  local  social  services  districts,
  which  shall  remit such funds, as appropriate, to local social services
  districts for proper crediting and distribution or for reimbursement  to
  state funds.
    2-a.  In  addition  to  any  other  payments  from  the  account,  the
  comptroller shall remit  overpayments  of  medical  assistance  made  to
  individuals  who  are  or who have been enrolled as providers in the New
  York state medical assistance program as established under title  eleven
  of  article  five of the social services law to the department of health
  for proper crediting and distribution  or  for  reimbursement  to  state
  funds.
    3. All payments from this account shall be made upon audit and warrant
  of the state comptroller.