New York Laws
Article 2 - General Fiscal Provisions
11 - Gifts, Devises and Bequests.

§ 11. Gifts, devises and bequests. Whenever any gift or bequest of
money is lawfully made to the state, or to any department, board, bureau
or officer thereof, the amount of such gift or bequest shall be paid to
the department of taxation and finance to be held by such department in
trust for the uses and purposes specified by the donor. Any such grant,
gift or bequest shall be deposited by the department of taxation and
finance in the treasury to the credit of a special fund to be designated
by the state comptroller. Such trust fund shall be disbursed by the
department of taxation and finance after audit by the state comptroller
for the uses and purposes specified by the donor upon certification of
the department, board, bureau or officer for whose benefit the trust was
created.

No gift, grant, devise or bequest, other than grants from the United
States, shall hereafter be received or accepted by the state or by any
department, board, bureau or officer thereof without specific statutory
authority unless such gift, grant, devise or bequest is unconditional.
The provisions of this section shall be controlling, any other general,
special or local law inconsistent therewith notwithstanding, provided,
however, that nothing herein contained shall prohibit the acceptance of
conditional gifts or devises of real property or any interest therein
for highway or parkway right of ways.