New York Laws
Article 2 - General Fiscal Provisions
4 - Payments, Transfers and Deposits.

(b) Paragraph (a) of this subdivision shall not apply to (1) moneys to
be distributed to the federal government, to a local government, or to
any holder of a bond or other debt instrument issued by the state, any
public authority, or any public benefit corporation; (2) moneys to be
distributed solely or exclusively as a payment of damages or restitution
to individuals or entities that were specifically injured or harmed by
the defendant's or settling party's conduct and that are identified in,
or can be identified by the terms of, the relevant judgment, agreement
to settle, assurance of discontinuance, or relevant instrument resolving
the claim or cause of action; (3) moneys recovered or obtained by a
state agency or a state official or employee acting in their official
capacity where application of paragraph (a) of this subdivision is
prohibited by federal law, rule, or regulation, or would result in the
reduction or loss of federal funds or eligibility for federal benefits
pursuant to federal law, rule, or regulation; (4) moneys recovered or
obtained by or on behalf of a public authority, a public benefit
corporation, the department of taxation and finance, the workers'
compensation board, the New York state higher education services
corporation, the tobacco settlement financing corporation, a state or
local retirement system, an employee health benefit program administered
by the New York state department of civil service, the Title IV-D child
support fund, the lottery prize fund, the abandoned property fund, or an
endowment of the state university of New York or any unit thereof or any
state agency, provided that all of the moneys received or recovered are
immediately transferred to the relevant public authority, public benefit
corporation, department, fund, program, or endowment; (5) moneys to be
refunded to an individual or entity as (i) an overpayment of a tax,
fine, penalty, fee, insurance premium, loan payment, charge or
surcharge; (ii) a return of seized assets, or (iii) a payment made in
error; (6) moneys to be used to prevent, abate, restore, mitigate, or
control any identifiable instance of prior or ongoing water, land or air
pollution; and (7) moneys deposited to the opioid settlement fund
established in section ninety-nine-nn of this chapter.
12. Notwithstanding subdivision one of this section and any other law
to the contrary, the revenue (including taxes, interest and penalties)
from the metropolitan commuter transportation mobility tax imposed
pursuant to article twenty-three of the tax law which are paid in
accordance with subsection (b) of section eight hundred five of the tax
law into the metropolitan transportation authority finance fund
established by section twelve hundred seventy-h of the public
authorities law shall be made pursuant to statute but without an
appropriation.
13. Notwithstanding subdivision one of this section and any other law
to the contrary, the revenue (including fees, taxes, interest and
penalties) from the metropolitan commuter transportation district
supplemental fees and taxes imposed pursuant to paragraph (b-1) of

subdivision two of section five hundred three of the vehicle and traffic
law, paragraph (c-3) of subdivision two of section five hundred three of
the vehicle and traffic law, article seventeen-C of the vehicle and
traffic law, article twenty-nine-A of the tax law and section eleven
hundred sixty-six-a of the tax law which are paid in accordance with
subparagraph (ii) of paragraph (b-1) of subdivision two of section five
hundred three of the vehicle and traffic law, subparagraph (ii) of
paragraph (c-3) of subdivision two of section five hundred three of the
vehicle and traffic law, section twelve hundred eighty-eight of the tax
law and section eleven hundred sixty-seven of the tax law into the
corporate transportation account of the metropolitan transportation
authority special assistance fund established by section twelve hundred
seventy-a of the public authorities law shall be made pursuant to
statute but without an appropriation.