New York Laws
Title 5 - Records, Reports, Funds and Appropriations
87 - Special Funds.

§ 87. Special funds. 1. When a county commissioner shall receive any
money as guardian of a minor or to be used for some particular person or
purpose, he shall deposit it with the county treasurer, who shall keep
such money in a special account to be drawn on by the county
commissioner for the person or purpose designated.

2. When a town social services officer shall receive such money he
shall deposit it in a bank approved by the town supervisor to be drawn
on by the town social services officer and the town supervisor jointly
for the person or purpose designated.

3. When a city commissioner of social services shall receive such
money, he shall deposit it with the official having charge of the funds
of such city, who shall keep it either in a separate account to be
requisitioned by the city commissioner or in one or more common trust
funds established and maintained pursuant to the charter of such city.