121. Payments to state treasurer; financial statements. 1. Notwithstanding any other provision of law to the contrary, every state officer, employee, department, institution, commission, board or other agency of the state receiving money for or on behalf of the state from fees, penalties, forfeitures, costs, fines, refunds, reimbursements, sales of property or otherwise, shall on the first day of each month pay into the state treasury all such moneys received from the first through the fifteenth day of the preceding month and on the fifteenth day of each month pay into the state treasury all such moneys received from the sixteenth day through the last day of the preceding month accompanied by a detailed, certified statement thereof and on the same days file a duplicate of such detailed, certified statement with the comptroller, who shall keep an account of such moneys in his office, unless the comptroller shall require, with respect to any one or more officers, employees, departments, institutions, commissions, boards, or other agencies of the state, that such payments and statements be made and filed at more frequent intervals, in which case such payments and statements shall be made and filed as required by the comptroller.
2. There are excepted from payment to the treasury as provided by subdivision one of this section: (i) all moneys to which the provisions of subdivision four of section four of this chapter apply unless such moneys are held in a fund subject to appropriation; (ii) moneys held as part of the principal of an endowment of the state university of New York, units thereof and other state agencies; and (iii) moneys received pursuant to a clinical practice plan established pursuant to subdivision fourteen of section two hundred six of the public health law. In those cases where such moneys are held in the custody of the state officer other than the comptroller, the officer shall file with the comptroller, at such times as the comptroller shall determine, a detailed statement, in such form and content as the comptroller shall prescribe, for the period covered by the statement. The comptroller shall from time to time, but not less than once in every three years, examine the books and accounts relating to such moneys heretofore or hereinafter established, including its receipts, disbursements, investments, and any financial matters. An independent audit of such moneys may be authorized by the comptroller in lieu of his own examination, which examination shall be undertaken within twelve months of such authorization.
3. The clerk of every court of record, the judge, magistrate or other judicial officer of every court not of record or court of special sessions, except the justice of the peace of a town or the police justice of a village, receiving money for or on behalf of the state from fines, penalties, forfeitures or otherwise, to which the state or any officer, department, commission, board or other agency thereof is entitled to all or any part of the proceeds, shall, between the first and fifteenth days of each month, file with the comptroller a detailed statement of the receipts and expenditures thereof for the preceding month, or at such other times and for such other periods as the comptroller may designate or prescribe.
3-a. On or before the twentieth day of October in each year commencing with the twentieth of October, two thousand three, the comptroller shall determine the difference between: (a) the aggregate receipts derived by the state from mandatory surcharges collected by an administrative tribunal or a town or village justice court pursuant to section eighteen hundred nine of the vehicle and traffic law during the preceding year ending September thirtieth, and (b) the aggregate receipts derived by the state from such mandatory surcharge collected by an administrative tribunal or a town or a village justice court in accordance with the provisions of section eighteen hundred nine of the vehicle and traffic law in effect immediately prior to April first, two thousand three during the preceding year ending September thirtieth. Such difference shall be thereupon transferred by the comptroller to the credit of the indigent legal services fund established by section ninety-eight-b of this chapter.
4. This section, as amended, shall be deemed to supersede any other provision of this chapter or of any other general or special law inconsistent therewith.
5. Notwithstanding any other provision of law to the contrary, before depositing any revenues subject to this section in the treasury, all state agencies shall reserve from such revenues an amount to be determined by the comptroller which shall be used for the payment of refunds. The money so reserved shall be paid to the comptroller who shall deposit such money daily to his credit in accounts with such responsible banks, banking houses or trust companies as he may designate. Such accounts may be established in one or more of such depositories. The comptroller shall require adequate security from all such depositories. The comptroller shall maintain a system of account showing the money deposited in each of the accounts established under this subdivision. Refunds shall be paid from moneys in these accounts pursuant to the provisions of subdivision fifteen of section eight of this chapter.
6. Notwithstanding any other provision of law to the contrary, the taxes, interest and penalties collected or received by the commissioner of taxation and finance under sections four hundred seventy-one and four hundred seventy-one-a of the tax law, and the revenue (including taxes, interest and penalties) from the imposition of cigarette taxes by a local government paid to the comptroller of the state of New York by such local government, which are required to be deposited to the credit of the tobacco control and insurance initiatives pool established by section twenty-eight hundred seven-v of the public health law and moneys received in the tobacco settlement fund established by section ninety-two-x of this chapter shall be exempt from the provisions of this section.
7. Notwithstanding any other provision of law to the contrary, moneys received in the universal prekindergarten reserve fund established by section ninety-seven-vvv of this chapter shall be exempt from the provisions of this section.
Last modified: February 3, 2019