(b) Moneys in the public transportation systems operating assistance
account shall be paid on a quarterly basis beginning October first,
nineteen hundred eighty-one. However, if there is a demonstrated cash
shortfall in any eligible system, payments to such system may be
accelerated. Such payments shall be made in accordance with a schedule
as specified by appropriation for the payment of operating costs of
public mass transportation systems outside the metropolitan commuter
transportation district as defined by section twelve hundred sixty-two
of the public authorities law, eligible to receive operating assistance
pursuant to section eighteen-b of the transportation law.
(c) Notwithstanding any law to the contrary, the comptroller is hereby
authorized and directed to transfer from the general fund for deposit
into the public transportation system operating assistance account, upon
request of the director of the budget, on or before March 31 of each
year, an amount equal to the following:
(i) For the state fiscal year ending March 31, 2015, two million eight
hundred eight thousand ninety-six dollars;
(ii) In each succeeding state fiscal year, the transfer shall equal
the product of the dollar amount in (i) and one plus the sales tax
growth factor. For the purposes of this subparagraph, the sales tax
growth factor is the percentage, if any, by which the aggregate amount
of sales and compensating use taxes imposed pursuant to the authority of
subpart B of part I of article twenty-nine of the tax law, excluding
such sales and compensating use taxes collected in the twelve counties
that comprise the metropolitan transportation commuter district created
and established pursuant to section twelve hundred sixty-two of the
public authorities law, for the twelve month period ending on December
thirty-first of the immediately preceding calendar year exceeds the
aggregate amount of such sales and compensating use taxes for the twelve
month period ending on December thirty-first, two thousand thirteen. In
no year will the amount of the deposit authorized under this section be
less than the amount made in the prior year.
6. (a) The "urban mass transit operating assistance account" shall
consist of the revenues required to be deposited therein pursuant to the
provisions of article thirty-one-a of the tax law, and all other moneys
credited or transferred thereto from any other fund or source pursuant
to law.
(b) Moneys in the urban mass transit operating assistance account
shall be available only for payment by the comptroller of refunds of,
and of judgments awarded for claims for refund of, taxes paid on or
after October first, nineten hundred eighty-one but before April
thirteenth, nineteen hundred eighty-two pursuant to the provisions of
article thirty-one-A of the tax law, provided that, in the case of a
refund, application for such refund has been made to the comptroller
prior to April first, nineteen hundred eighty-six. Interest at the rate
authorized by section sixteen of the state finance law shall be payable
with such refunds and shall be computed from February first, nineteen
hundred eighty-two or the date on which the tax was paid, whichever is
later.
(c) When the comptroller determines that moneys of the account are
insufficient for the payment of any such refunds or judgments, he shall
certify to the commissioner of finance of the city of New York the
amount of such insufficiency and, from moneys in the special account or
accounts established by and pursuant to sections W46-2.0 and II46-4.0 of
the administrative code of the city of New York, such commissioner of
finance shall, within twelve days of such certification, pay over such
amount to the comptroller for deposit in the urban mass transit
operating assistance account of the mass transportation operating
assistance fund to meet such insufficiency.
7. (a) The "metropolitan mass transportation operating assistance
account" shall consist of the revenues derived from the taxes for the
metropolitan transportation district imposed by section eleven hundred
nine of the tax law and that proportion of the receipts received
pursuant to the tax imposed by article nine-a of such law as specified
in section one hundred seventy-one-a of such law, and that proportion of
the receipts received pursuant to the tax imposed by article nine of
such law as specified in section two hundred five of such law, and the
receipts required to be deposited pursuant to the provisions of section
one hundred eighty-two-a, and all other moneys credited or transferred
thereto from any other fund or source pursuant to law.
(b) Moneys in the metropolitan mass transportation operating
assistance account shall be paid on a quarterly basis beginning October
first, nineteen hundred eight-one. However, if there is a demonstrated
cash shortfall in any eligible system, payments to such system may be
accelerated. Such moneys shall be paid in accordance with schedules as
specified by appropriations for payment of operating costs of public
transportation systems in the metropolitan transportation commuter
district in order to meet the operating expenses of such systems,
provided, however, with respect to the metropolitan transportation
authority, its affiliates and subsidiaries, and notwithstanding any
general or special law to the contrary, other than such a law which
makes specific reference to this section, and subject to the provisions
of section twelve hundred seventy-c of the public authorities law, so
long as the metropolitan transportation authority dedicated tax fund
established by section twelve hundred seventy-c of the public
authorities law shall exist, any such appropriation to the metropolitan
transportation authority, its affiliates or its subsidiaries shall be
deemed to be an appropriation to the metropolitan transportation
authority and the total amount paid pursuant to such appropriation or
appropriations shall be deposited to such metropolitan transportation
authority dedicated tax fund and distributed in accordance with the
provisions of section twelve hundred seventy-c of the public authorities
law. Nothing contained in this subdivision shall be deemed to restrict
the right of the state to amend, repeal, modify or otherwise alter
statutes imposing or relating to the taxes producing revenues for
deposit in the metropolitan mass transportation operating assistance
account or the appropriations relating thereto. The metropolitan
transportation authority shall not include within any resolution,
contract or agreement with holders of the bonds or notes issued under
section twelve hundred sixty-nine of the public authorities law any
provision which provides that a default occurs as a result of the state
exercising its right to amend, repeal, modify or otherwise alter such
taxes or appropriations.
9. Any moneys in the mass transportation operating assistance fund and
in any of the accounts in such fund may, at the discretion of the state
comptroller, be invested in securities and obligations as defined by
section ninety-eight-a of this chapter. Any income earned by the
investment of moneys in any of the accounts in such fund shall be added
to and become a part of, and shall be used for the purposes of such
account.
Structure New York Laws
Article 6 - Funds of the State
71 - Abolition, Maintenance and Establishment of Funds.
71-A - Funds Established by Law.
71-B - Expenditure of Check-Off Monies.
73 - Federal Interest Subsidy Payments.
74 - Transportation Infrastructure Renewal Fund.
75 - Establishment of Accounts.
76 - Rail Preservation and Development Fund.
77 - Accelerated Capacity and Transportation Improvements Fund.
78 - New York State College Choice Tuition Savings Program Trust Fund.
78-A - New York Higher Education Loan Program Variable Rate Default Reserve Fund.
78-B - New York Higher Education Loan Program Fixed Rate Default Reserve Fund.
79 - World Trade Center Memorial Foundation Fund.
80 - Real Estate Finance Bureau Fund.
80-A - Anti-Discrimination in Housing Fund.
81 - Veterans' Home Assistance Fund.
82 - Gifts to Food Banks Fund.
83-A - Habitat Conservation and Access Account.
84 - The United States Olympic Committee/lake Placid Olympic Training Center Fund.
84-A - Olympic Games Guaranty Fund.
88 - New York State Infrastructure Trust Fund.
88-A - Mass Transportation Operating Assistance Fund.
88-B - Suburban Transportation Fund.
88-D - Airport Improvement and Revitalization Fund.
89-B - Dedicated Highway and Bridge Trust Fund.
89-C - Dedicated Mass Transportation Trust Fund.
89-D - Motor Vehicle Theft and Insurance Fraud Prevention Fund.
89-E - Alzheimer's Disease Assistance Fund.
89-F - Workers' Compensation Security Fund Payment Account.
89-G - Accident Prevention Course Internet, and Other Technology Pilot Program Fund.
89-H - Medical Cannabis Trust Fund.
92-H - Sales Tax Revenue Bond Tax Fund.
92-I - Stock Transfer Incentive Fund.
92-N - Snowmobile Trail Development and Maintenance Fund.
92-P - Voting Machine and System Examination Fund.
92-Q - Housing Assistance Fund.
92-Q*2 - The Institute for the Hudson River Collection Fund.
92-R - Local Government Assistance Tax Fund.
92-S - Environmental Protection Fund.
92-T - New York State Campaign Finance Fund.
92-U - New York State Canal System Development Fund.
92-V - Linked Deposit Program Fund.
92-W - Missing and Exploited Children Clearinghouse Fund.
92-X - Tobacco Settlement Fund.
92-AA - Special School Purpose School Aid.
92-BB - Waste Management and Cleanup Fund.
92-CC - Rainy Day Reserve Fund.
92-DD - Health Care Reform Act (Hcra) Resources Fund.
92-EE - New York State Higher Education Endowment.
92-FF - Metropolitan Transportation Authority Financial Assistance Fund.
92-GG - Charitable Gifts Trust Fund.
92-GG*2 - Subway Assistance Fund.
92-HH - Health Care Transformation Fund.
92-II - Metropolitan Transportation Authority Capital Assistance Fund.
92-JJ - Metropolitan Transportation Authority Paratransit Assistance Fund.
93-A - New York State Storm Recovery Capital Fund.
93-B - Dedicated Infrastructure Investment Fund.
94 - Court Facilities Incentive Aid Fund.
94-A - New York City County Clerks' Operations Offset Fund.
94-B - Judiciary Data Processing Offset Fund.
95-A - New York State Innovation in Breast Cancer Early Detection and Research Awards Program Fund.
95-B - The New York State "Drive Out Diabetes Research and Education Fund".
95-C - The Marine and Coastal District of New York Conservation, Education, and Research Fund.
95-D - The New York State "Multiple Sclerosis Research Fund".
95-D*2 - "Life Pass It on Trust Fund".
95-E - New York State Prostate and Testicular Cancer Research and Education Fund.
95-E*2 - New York State Autism Awareness and Research Fund.
95-F - The New York State Water Rescue Team Awareness and Research Fund.
95-F*2 - The Eighth Air Force Historical Society Fund.
95-G - Department of Motor Vehicles Distinctive Plate Development Fund.
95-H - Mental Illness Anti-Stigma Fund.
95-I - New York State Als Research and Education Fund.
95-J - The New York State Two Hundred Fiftieth Commemoration Commission Fund.
89-I - Military Family Relief Fund.
89-J - The School Bus Motorist Education Fund.
89-J*2 - Substance Use Disorder Education and Recovery Fund.
90 - New York State Department of Transportation Highway Safety Program Fund.
90-A - New York State Passenger Facility Charge Fund.
91-A - Revenue Arrearage Account.
91-B - Boating Noise Level Enforcement Fund.
91-C - Special Offset Fiduciary Account.
91-D - Recruitment Incentive and Retention Account
91-F - Adult Home Quality Enhancement Fund.
91-G - Senior Wellness in Nutrition Fund.
92 - Tax Stabilization Reserve Fund.
92-B - Stock Transfer Tax Fund.
92-D - Municipal Assistance Tax Fund.
92-E - Municipal Assistance State Aid Fund.
92-F - Special Sales and Compensating Use Tax Fund for the City of Yonkers.
92-G - Motorcycle Safety Fund.
95-K - Transgender and Non-Binary (Tgnb) Wellness and Equity Program Fund.
95-K*2 - Lyme and Tick-Borne Diseases Education, Research and Prevention Fund.
96 - The World Trade Center Memorial Scholarship Fund.
97 - Housing Debt Fund, and Urban Renewal Debt Fund.
97-A - Environmental Quality Protection Fund.
97-B - Hazardous Waste Remedial Fund.
97-C - Training and Education Program on Occupational Safety and Health Fund.
97-D - Environmental Quality Bond Act Fund.
97-E - Forest Preserve Expansion Fund.
97-F - Mental Health Services Fund.
97-G - Centralized Services Fund.
97-H - Lake George Park Trust Fund.
97-I - New York State Local Government Records Management Improvement Fund.
97-J - Firearm Violence Research Fund.
97-K - Minority and Women-Owned Business Enterprise Fund.
97-L - Sewage Treatment Program Management and Administration Fund.
97-P - Community College Tuition and Instructional Income Fund.
97-Q - New York State Emergency Medical Services Training Account.
97-R - State Cemetery Vandalism Restoration, Monument Repair or Removal and Administration Fund.
97-S - Nelson A. Rockefeller Empire State Plaza Performing Arts Center Corporation Fund.
97-T - Lawyers' Fund for Client Protection of the State of New York.
97-V - The New York Interest on Lawyer Account (Iola) Fund.
97-V*2 - New York State Musical Instrument Revolving Fund.
97-W - Chemical Dependence Service Fund.
97-Y - Business and Licensing Services Account.
97-Z - Arts Capital Grants Fund.
97-AA - The New York State "Discover Queens Fund".
97-BB - Criminal Justice Improvement Account.
97-CC - Municipal Gun Buypack Program Fund.
97-DD - Eminent Domain Account.
97-EE - New York Great Lakes Protection Fund.
97-FF - Empire State Entertainment Diversity Job Training Development Fund.
97-GG - Division for Youth Facilities Improvement Fund.
97-HH - Tuition Reimbursement Fund.
97-JJ - Industrial and Utility Service Account.
97-JJ*2 - Not-for-Profit Short-Term Revolving Loan Fund.
97-KK - Local Services Account.
97-LL - Improvement of Real Property Tax Administration Account.
97-MM - State Park Infrastructure Fund.
97-MM*2 - State Police Motor Vehicle Law Enforcement Account.
97-NN - Pet Cemetery and Pet Crematorium Inspection and Licensing Fund.
97-NN*2 - World University Games Fund.
97-NN*3 - "I Love Ny Waterways" Fund.
97-OO - Biodiversity Stewardship and Research Fund.
97-PP - New York State Emergency Services Revolving Loan Account.
97-QQ - Statewide Public Safety Communications Account.
97-RR - Pet Dealer Licensing Fund.
97-UU - Legislative Computer Services Fund.
97-VV - Senate Recyclable Materials, Information Services and Conference Fund.
97-WW - Assembly Recyclable Materials, Information Services and Conference Fund.
97-XX - Animal Population Control Fund.
97-YY - Breast Cancer Research and Education Fund.
97-ZZ - Federal Revenue Maximization Contract Fund.
97-AAA - Clean Water/clean Air Bond Fund.
97-BBB - Clean Water/clean Air Fund.
97-DDD - Federal Single Audit Chargeback Account.
97-DDD*2 - Drinking Water Program Management and Administration Fund.
97-DDD*3 - Education Archives Account.
97-EEE - Clean Water/clean Air Implemenation Fund.
97-EEE*2 - Education Library Account.
97-FFF - Summer School of the Arts Account.
97-GGG - Teacher Certification Program Account.
97-HHH - High School Equivalency Account.
97-III - Indirect Cost Recovery Account.
97-JJJ - Rome School for the Deaf Account.
97-KKK - Batavia School for the Blind Account.
97-LLL - Vocational Rehabilitation Fund.
97-MMM - Archives Records Management Account.
97-NNN - Office of the Professions Account.
97-OOO - Department of Corrections and Community Supervision Asset Forfeiture Account.
97-PPP - Education Museum Account.
97-QQQ - Automation and Printing Chargeback Account.
97-RRR - School Tax Relief Fund.
97-RRR*2 - Debt Reduction Reserve Fund.
97-SSS - Charter Schools Stimulus Fund.
97-TTT - Federal Revenue Maximization Contract Fund.
97-UUU - Tax Revenue Arrearage Account.
97-UUU*2 - Transportation Infrastructure Bond Fund.
97-VVV - Universal Prekindergarten Reserve Fund.
97-WWW - Cuba Lake Management Fund.
97-WWW*2 - Quality Child Care and Protection Fund.
97-WWW*3 - Underground Facilities Safety Training Account.
97-WWW*4 - Consumer Protection Account.
97-XXX - Additional Mass Transportation Assistance Fund.
97-XXX*2 - Agriculture in the Classroom Fund.
97-YYY - Children and Family Services Quality Enhancement Fund.
97-YYY*2 - Domestic Violence Awareness Fund.
97-ZZZ - Cultural Education Account.
97-CCCC - Interest Assessment Surcharge Fund.
97-CCCC*2 - Vital Records Management Account.
97-CCCC*3 - Tobacco Revenue Guarantee Fund.
97-CCCC*4 - Erie Canal Museum Fund.
97-DDDD - Community Mental Health Support and Workforce Reinvestment Account.
97-EEEE - Rebuild and Renew New York Transportation Bond Fund.
97-EEEE*2 - Cultural Resource Survey Account.
97-EEEE*3 - Federal-State Health Reform Partnership Program Account.
97-GGGG - Medicaid Training Contract Account.
97-HHHH - The Student Lending Education Account.
97-IIII - Patient Safety Center Account.
97-JJJJ - Education Assessment Account.
97-LLLL - Interstate Reciprocity for Post-Secondary Distance Education Account.
97-LLLL*2 - Women's Cancers Education and Prevention Fund.
97-MMMM - Veterans Remembrance and Cemetery Maintenance and Operation Fund.
97-NNNN - Commercial Gaming Revenue Fund.
97-OOOO - Basic Health Program Trust Fund.
97-OOOO*2 - Smart Schools Bond Fund.
97-PPPP - Lupus Research and Education Fund.
97-PPPP*2 - Sickle Cell Disease Research and Education Fund.
97-QQQQ - Cystic Fibrosis Research and Education Fund.
97-RRRR - Lupus Education and Prevention Fund.
97-SSSS - Leukemia, Lymphoma and Myeloma Research, Education and Treatment Fund.
97-SSSS*2 - Elevator and Related Conveyances Safety Program Account.
97-TTTT - Clean Water, Clean Air, and Green Jobs Bond Fund.
97-XXXX - State Health Innovation Plan Account.
97-AAAAA - Opioid Stewardship Fund.
98 - Investment of State Funds.
98-A - Investment of General Funds, Bond Proceeds, and Other Funds Not Immediately Required.
98-B - Indigent Legal Services Fund.
98-C - Legal Services Assistance Fund.
98-D - 1332 State Innovation Program Fund.
99 - Withholding of State Assistance Upon Default in Payment of Bonds Held by the State.
99-D - City University Stabilization Account.
99-D*2 - Community Projects Fund.
99-E - State University Stabilization Account.
99-F - Spinal Cord Injury Research Trust Fund.
99-H - Tribal-State Compact Revenue Account.
99-H*2 - Teacher Education Accreditation Account.
99-I - Racing Regulation Account.
99-J - Child Performer's Protection Fund.
99-K - Child Performer's Holding Fund.
99-L - Assisted Living Residence Quality Oversight Fund.
99-L*2 - Love Your Library Fund.
99-N - Highway Construction and Maintenance Safety Education Fund.
99-O - Arts Institutions Revolving Loan Fund.
99-P - Empire State Stem Cell Trust Fund.
99-Q - Volunteer Firefighting and Volunteer Emergency Services Recruitment and Retention Fund.
99-S - Youth Facility per Diem Account.
99-T - New York State Medical Indemnity Fund Account.
99-U - New York State Gaming Commission Account.
99-U*2 - New York State Teen Health Education Fund.
99-V - Mortgage Settlement Proceeds Trust Fund.
99-V*2 - Homeless Veterans Assistance Fund.
99-W - Transit Assistance for Capital Investments Fund.
99-W*2 - Suny Dsrip Escrow Fund.
99-X - New York Achieving a Better Life Experience (Ny Able) Savings Program Trust Fund.
99-Y - Suny Stony Brook Affiliation Escrow Fund.
99-Y*2 - Health Republic Insurance of New York Fund.
99-Y*3 - Highway Use Tax Administration Account.
99-Z - Cure Childhood Cancer Research Fund.
99-AA - Retiree Health Benefit Trust Fund.
99-BB - Armory Rental Account.
99-BB*2 - Parking Services Fund.
99-BB*3 - New York State Secure Choice Administrative Fund.
99-BB*4 - Suny Stony Brook Eastern Long Island Hospital Affiliation Escrow Fund.
99-BB*5 - School-Based Health Centers Fund.
99-EE - Down's Syndrome Research Fund.
99-FF - Parks Retail Stores Fund.
99-FF*2 - New York Central Business District Trust Fund.
99-HH - Criminal Justice Discovery Compensation Fund.
99-HH*2 - Public Health Emergency Charitable Gifts Trust Fund.
99-HH*3 - Endangered and Threatened Species Mitigation Bank Fund.
99-HH*4 - Behavioral Health Parity Compliance Fund.
99-II - New York State Cannabis Revenue Fund.
99-JJ - New York State Drug Treatment and Public Education Fund.
99-KK - New York State Community Grants Reinvestment Fund.
99-LL - New York State Council on the Arts Cultural Programs Fund.
99-MM - Emergency Rental Assistance Municipal Corporation Allocation Fund.
99-NN - Opioid Settlement Fund.
99-OO - Pharmacy Benefit Manager Regulatory Fund.
99-PP - Background Check Fund.
99-PP*2 - Agricultural and Farmland Viability Protection Fund.
99-PP*3 - Animal Shelter Regulation Fund.