New York Laws
Article 20 - New York State Cultural Resources Act
20.21 - Reserve Fund.

ยง 20.21. Reserve fund. A trust may create and establish a reserve fund
to secure the bonds of a trust and may pay into such reserve fund any
monies which may be made available to the trust for the purposes of such
fund from any source, including without limitation tax-equivalency
payments. The monies held in or credited to any such reserve fund shall
be used only in accordance with the proceedings under which the bonds
shall be issued or as provided by special law.