Section 97-R. State cemetery vandalism restoration, monument repair or removal and administration fund

1. There is hereby established  in  the
  joint  custody of the state comptroller and the commissioner of taxation
  and finance a special fund to be known as the state  cemetery  vandalism
  restoration, monument repair or removal and administration fund.
    2.  Such  fund  shall  consist  of  all  revenues  received  from  the
  assessment pursuant to paragraph (h) of section fifteen hundred seven of
  the not-for-profit corporation law and  all  other  moneys  credited  or
  transferred thereto from any other fund or source pursuant to law.
    3.  Moneys  of  the  fund may be expended for the purposes provided in
  subparagraph three of paragraph (h) of section fifteen hundred seven  of
  the not-for-profit corporation law according to the requirements of such
  paragraph  (h).  Moneys  shall  be paid out of the fund on the audit and
  warrant of the state comptroller on vouchers certified  or  approved  by
  the secretary of state.
    4.  The  fund shall be held within the business and licensing services
  account as established in section ninety-seven-y of this article.