New York Laws
Article 6 - Funds of the State
89-B - Dedicated Highway and Bridge Trust Fund.

(b) Moneys in the special obligation reserve and payment account
shall, following appropriation by the legislature, be used to pay
amounts due to the New York state thruway authority as dedicated highway
and bridge trust fund cooperative agreement payments pursuant to the
provisions of dedicated highway and bridge trust fund cooperative
agreements entered into between the authority and the department of
transportation pursuant to sections ten-e, ten-f, and ten-g of the
highway law, the provisions of section three hundred eighty-five of the
public authorities law, and pursuant to the provisions of this section.
(c) The comptroller is hereby authorized and directed to transfer
monthly no later than the last day of each month, any moneys, if any, in
excess of the aggregate amounts required to be set aside in order to
meet the requirements established in paragraph (d) of this subdivision,
to the highway and bridge capital account, provided however that in no
event shall such transfers occur unless and until the aggregate of all
dedicated highway and bridge trust fund cooperative agreement payments
certified to the comptroller for such fiscal year shall have been
appropriated in accordance with the provisions of this section.
Additionally, in no event shall the comptroller pay over and distribute
any revenues of the fund to any person other than the New York state
thruway authority if any payment required to be set aside pursuant to
paragraph (b) of this subdivision has not been made to the authority on
the date by which it was required to have been made pursuant to such
schedule; provided, however, that no person, including such authority or
the holders of its bonds or notes shall have any lien on such revenues
and such agreement shall be executory only to the extent of such
revenues available to the state in such fund.
(d) Upon receipt by the comptroller of a certificate or certificates
from the chairperson of the New York state thruway authority submitted
pursuant to section three hundred eighty-five of the public authorities
law, that such authority requires a payment or payments, from the
dedicated highway and bridge trust fund, the comptroller shall pay from
such fund pursuant to an appropriation on or before the fifteenth day of
any month preceding the payment as the chairperson thereof may direct in
any such certificate, the amount or amounts so certified. The
chairperson of such authority shall furnish the commissioner of taxation
and finance with copies of such certificates. In order to set aside the
moneys necessary to meet the amounts required on the payment date or
dates herein, the comptroller shall comply with the provisions of this
subdivision.
(e) Except for the purpose of meeting a dedicated highway and bridge
trust fund cooperative agreement payment required pursuant to section
three hundred eighty-five of the public authorities law that is due on a
monthly basis or more frequently, prior to transferring any moneys from
the account pursuant to paragraph (c) of this subdivision, the
comptroller shall set aside on a monthly basis all revenues deposited
pursuant to this subdivision as received until the amount set aside is
equal to, twenty percent of the interest due on such obligations on the
next succeeding interest payment date multiplied by the number of months
from the date of the last such payment and ten percent of the next
principal installment due on such obligations multiplied by the number
of months from the date of the last such principal installment where
principal is due on an annual basis or twenty percent of the next
principal installment due on such obligations multiplied by the number
of months from the date of the last such principal installment where
principal is due on a semiannual basis. For the purpose of meeting a
required dedicated highway and bridge trust fund cooperative agreement
payment that is due on a monthly basis or more frequently, the
comptroller shall set aside all revenues deposited pursuant to
subdivision two of this section as received until the amount so set
aside is, in the reasonable judgment of the comptroller, sufficient to
pay the required highway and bridge trust fund cooperative agreement
payment on or before such payment date. In no event shall the
comptroller be held liable for the failure to set aside an amount
sufficient to pay the required dedicated highway and bridge trust fund
cooperative agreement payment to the authority.
(f) In the event that the amount set aside by the comptroller pursuant
to paragraph (e) of this subdivision is not sufficient to meet the
dedicated highway and bridge trust fund cooperative agreement payments
required pursuant to a certificate or certificates submitted by the
chairperson pursuant to subdivision two of section three hundred
eighty-five of the public authorities law, the comptroller shall
immediately transfer first from the highway and bridge capital account,
and then, if necessary, from the general fund to the special obligation
reserve and payment account, an amount which, when combined with the
amount set aside pursuant to paragraph (e) of this subdivision, shall be
sufficient to make the dedicated highway and bridge trust fund
cooperative agreement payments required pursuant to such certificate or
certificates. Following such an event, the comptroller shall,
immediately set aside the amounts required pursuant to paragraph (e) of
this subdivision, set aside and pay the next moneys received by the
special obligation reserve and payment account to reimburse the general
fund for moneys which were transferred to the special obligation reserve
and payment account pursuant to this paragraph. Such amounts shall be
set aside until the full amount of moneys transferred from the general
fund shall have been set aside and any such moneys set aside shall be
transferred to the general fund no later than the last day of each
month.
4. The highway and bridge capital account shall consist of all moneys
transferred from the special obligation reserve and payment account and
any other moneys credited or transferred thereto from any other fund,
account or source.
4-a. (a) The aviation purpose account shall consist of all moneys
required to be deposited by section three hundred twelve of the tax law
and any other moneys credited or transferred thereto from any other
fund, account or source.
(b) Moneys in the aviation purpose account shall be utilized for
airports and aviation facilities and equipment and related projects,
including but not limited to the acquisition of real or tangible
personal property, construction, reconstruction, reconditioning,
preservation, maintenance or improvement of airport or aviation capital
facilities and noise mitigation projects, and any other purpose not
prohibited by federal law.
5. * a. Moneys in the dedicated highway and bridge trust fund shall,
following appropriation by the legislature, be utilized for:
reconstruction, replacement, reconditioning, restoration, rehabilitation
and preservation of state, county, town, city and village roads,
highways, parkways, and bridges thereon, to restore such facilities to
their intended functions; construction, reconstruction, enhancement and
improvement of state, county, town, city, and village roads, highways,
parkways, and bridges thereon, to address current and projected capacity
problems including costs for traffic mitigation activities; aviation
projects authorized pursuant to section fourteen-j of the transportation
law and for payments to the general debt service fund of amounts equal
to amounts required for service contract payments related to aviation
projects as provided and authorized by section three hundred eighty-six
of the public authorities law; programs to assist small and minority and
women-owned firms engaged in transportation construction and
reconstruction projects, including a revolving fund for working capital
loans, and a bonding guarantee assistance program in accordance with
provisions of this chapter; matching federal grants or apportionments to
the state for highway, parkway and bridge capital projects; the
acquisition of real property and interests therein required or expected
to be required in connection with such projects; preventive maintenance

activities necessary to ensure that highways, parkways and bridges meet
or exceed their optimum useful life; expenses of control of snow and ice
on state highways by the department of transportation including but not
limited to personal services, nonpersonal services and fringe benefits,
payment of emergency aid for control of snow and ice in municipalities
pursuant to section fifty-five of the highway law, expenses of control
of snow and ice on state highways by municipalities pursuant to section
twelve of the highway law, and for expenses of arterial maintenance
agreements with cities pursuant to section three hundred forty-nine of
the highway law; personal services, nonpersonal services, and fringe
benefit costs of the department of transportation for bus safety
inspection activities, rail safety inspection activities, and truck
safety inspection activities; costs of the department of motor vehicles,
including but not limited to personal and nonpersonal services; costs of
engineering and administrative services of the department of
transportation, including but not limited to fringe benefits; the
contract services provided by private firms in accordance with section
fourteen of the transportation law; personal services and nonpersonal
services, for activities including but not limited to the preparation of
designs, plans, specifications and estimates; construction management
and supervision activities; costs of appraisals, surveys, testing and
environmental impact statements for transportation projects; expenses in
connection with buildings, equipment, materials and facilities used or
useful in connection with the maintenance, operation, and repair of
highways, parkways and bridges thereon; and project costs for:
construction, reconstruction, improvement, reconditioning and
preservation of rail freight facilities and intercity rail passenger
facilities and equipment; construction, reconstruction, improvement,
reconditioning and preservation of state, municipal and privately owned
ports; construction, reconstruction, improvement, reconditioning and
preservation of municipal airports; privately owned airports and
aviation capital facilities, excluding airports operated by the state or
operated by a bi-state municipal corporate instrumentality for which
federal funding is not available provided the project is consistent with
an approved airport layout plan; and construction, reconstruction,
enhancement, improvement, replacement, reconditioning, restoration,
rehabilitation and preservation of state, county, town, city and village
roads, highways, parkways and bridges; and construction, reconstruction,
improvement, reconditioning and preservation of fixed ferry facilities
of municipal and privately owned ferry lines for transportation
purposes, and the payment of debt service required on any bonds, notes
or other obligations and related expenses for highway, parkway, bridge
and project costs for: construction, reconstruction, improvement,
reconditioning and preservation of rail freight facilities and intercity
rail passenger facilities and equipment; construction, reconstruction,
improvement, reconditioning and preservation of state, municipal and
privately owned ports; construction, reconstruction, improvement,
reconditioning and preservation of municipal airports; privately owned
airports and aviation capital facilities, excluding airports operated by
the state or operated by a bi-state municipal corporate instrumentality
for which federal funding is not available provided the project is
consistent with an approved airport layout plan; construction,
reconstruction, enhancement, improvement, replacement, reconditioning,
restoration, rehabilitation and preservation of state, county, town,
city and village roads, highways, parkways and bridges; and
construction, reconstruction, improvement, reconditioning and
preservation of fixed ferry facilities of municipal and privately owned
ferry lines for transportation purposes, purposes authorized on or after

the effective date of this section. Beginning with disbursements made on
and after the first day of April, nineteen hundred ninety-three, moneys
in such fund shall be available to pay such costs or expenses made
pursuant to appropriations or reappropriations made during the state
fiscal year which began on the first of April, nineteen hundred
ninety-two. Beginning the first day of April, nineteen hundred
ninety-three, moneys in such fund shall also be used for transfers to
the general debt service fund and the revenue bond tax fund of amounts
equal to that respectively required for service contract and financing
agreement payments as provided and authorized by section three hundred
eighty of the public authorities law, section eleven of chapter three
hundred twenty-nine of the laws of nineteen hundred ninety-one, as
amended, and sections sixty-eight-c and sixty-nine-o of this chapter.
* NB Effective until April 1, 2024
* a. Moneys in the dedicated highway and bridge trust fund shall,
following appropriation by the legislature, be utilized for:
reconstruction, replacement, reconditioning, restoration, rehabilitation
and preservation of state, county, town, city and village roads,
highways, parkways, and bridges thereon, to restore such facilities to
their intended functions; construction, reconstruction, enhancement and
improvement of state, county, town, city, and village roads, highways,
parkways, and bridges thereon, to address current and projected capacity
problems including costs for traffic mitigation activities; aviation
projects authorized pursuant to section fourteen-j of the transportation
law and for payments to the general debt service fund of amounts equal
to amounts required for service contract payments related to aviation
projects as provided and authorized by section three hundred eighty-six
of the public authorities law; programs to assist small and minority and
women-owned firms engaged in transportation construction and
reconstruction projects, including a revolving fund for working capital
loans, and a bonding guarantee assistance program in accordance with
provisions of this chapter; matching federal grants or apportionments to
the state for highway, parkway and bridge capital projects; the
acquisition of real property and interests therein required or expected
to be required in connection with such projects; preventive maintenance
activities necessary to ensure that highways, parkways and bridges meet
or exceed their optimum useful life; expenses of control of snow and ice
on state highways by the department of transportation including but not
limited to personal services, nonpersonal services and fringe benefits,
payment of emergency aid for control of snow and ice in municipalities
pursuant to section fifty-five of the highway law, expenses of control
of snow and ice on state highways by municipalities pursuant to section
twelve of the highway law, and for expenses of arterial maintenance
agreements with cities pursuant to section three hundred forty-nine of
the highway law; personal services, nonpersonal services, and fringe
benefit costs of the department of transportation for bus safety
inspection activities, rail safety inspection activities, and truck
safety inspection activities; costs of the department of motor vehicles,
including but not limited to personal and nonpersonal services; costs of
engineering and administrative services of the department of
transportation, including but not limited to fringe benefits; the
contract services provided by private firms in accordance with section
fourteen of the transportation law; personal services and nonpersonal
services, for activities including but not limited to the preparation of
designs, plans, specifications and estimates; construction management
and supervision activities; costs of appraisals, surveys, testing and
environmental impact statements for transportation projects; expenses in
connection with buildings, equipment, materials and facilities used or

useful in connection with the maintenance, operation, and repair of
highways, parkways and bridges thereon; and project costs for:
construction, reconstruction, improvement, reconditioning and
preservation of rail freight facilities and intercity rail passenger
facilities and equipment; construction, reconstruction, improvement,
reconditioning and preservation of state, municipal and privately owned
ports; construction, reconstruction, improvement, reconditioning and
preservation of municipal airports; privately owned airports and
aviation capital facilities, excluding airports operated by the state or
operated by a bi-state municipal corporate instrumentality for which
federal funding is not available provided the project is consistent with
an approved airport layout plan; and construction, reconstruction,
enhancement, improvement, replacement, reconditioning, restoration,
rehabilitation and preservation of state, county, town, city and village
roads, highways, parkways and bridges; and construction, reconstruction,
improvement, reconditioning and preservation of fixed ferry facilities
of municipal and privately owned ferry lines for transportation
purposes, and the payment of debt service required on any bonds, notes
or other obligations and related expenses for highway, parkway, bridge
and project costs for: construction, reconstruction, improvement,
reconditioning and preservation of rail freight facilities and intercity
rail passenger facilities and equipment; construction, reconstruction,
improvement, reconditioning and preservation of state, municipal and
privately owned ports; construction, reconstruction, improvement,
reconditioning and preservation of municipal airports; privately owned
airports and aviation capital facilities, excluding airports operated by
the state or operated by a bi-state municipal corporate instrumentality
for which federal funding is not available provided the project is
consistent with an approved airport layout plan; construction,
reconstruction, enhancement, improvement, replacement, reconditioning,
restoration, rehabilitation and preservation of state, county, town,
city and village roads, highways, parkways and bridges; and
construction, reconstruction, improvement, reconditioning and
preservation of fixed ferry facilities of municipal and privately owned
ferry lines for transportation purposes, purposes authorized on or after
the effective date of this section. Beginning with disbursements made on
and after the first day of April, nineteen hundred ninety-three, moneys
in such fund shall be available to pay such costs or expenses made
pursuant to appropriations or reappropriations made during the state
fiscal year which began on the first of April, nineteen hundred
ninety-two. Beginning the first day of April, nineteen hundred
ninety-three, moneys in such fund shall also be used for transfers to
the general debt service fund and the general fund of amounts equal to
that respectively required for service contract and financing agreement
payments as provided and authorized by section three hundred eighty of
the public authorities law, section eleven of chapter three hundred
twenty-nine of the laws of nineteen hundred ninety-one, as amended, and
sections sixty-eight-c and sixty-nine-o of this chapter.
* NB Effective April 1, 2024
b. Subject to appropriation therefor and subject to subdivision four
of this section, beginning the first day of April, nineteen hundred
ninety-three, an amount of moneys in the dedicated highway and bridge
trust fund, together with any other moneys legally available therefor,
which is equivalent to the amount that was historically appropriated
from state sources, other than proceeds from the accelerated capacity
and transportation improvements of the nineties bond act, for highway,
parkway and bridge purposes as enumerated in paragraph a of this
subdivision shall be used to fund highway, parkway and bridge

expenditures that were historically appropriated from state sources,
other than proceeds from the accelerated capacity and transportation
improvements of the nineties bond act, for the purposes enumerated in
paragraph a of this subdivision.
6. All payments of moneys from the dedicated highway and bridge trust
fund shall be made on audit and warrant of the comptroller. Not later
than twenty days after the end of each calendar quarter, the comptroller
shall submit to the director of the budget and the chairpersons of the
fiscal committees of the legislature a report showing the amount of
receipts identified as bond proceeds and the amounts, separately
identified, received from taxes, fees, transfers, or other sources, and
the amounts disbursed from the dedicated highway and bridge trust fund
for state operations, capital projects and transfers to other funds.
7. There shall be a comprehensive financial report and plan for the
dedicated highway and bridge trust fund. The governor shall annually
submit such plan to the legislature and the comptroller in accordance
with paragraph (e) of subdivision three of section twenty-two-c of this
chapter.
8. The state comptroller shall at the commencement of each month
certify to the director of the budget, the chairpersons of the senate
finance and assembly ways and means committees, the commissioner of
transportation, and the chairman of the thruway authority the amount
disbursed from the dedicated highway and bridge trust fund in the
preceding month, the amounts reimbursed by the thruway authority, the
revenues received in the fund, and the unreimbursed disbursements, in
accordance with section ten-e of the highway law.
9. Not later than sixty days after the end of the state fiscal year,
the department of transportation shall provide to the state comptroller,
the chairpersons of the senate finance and assembly ways and means
committees and the division of the budget, a detailed description of
each capital project let during the completed prior year that is funded
fully or partially from the dedicated highway and bridge trust fund.
Such description shall include a project identification number, a
description of the project in less than thirty words, the work type, the
estimated total cost of the project and the probable life of each such
project.
10. Not later than March first of each state fiscal year, the
department of transportation shall provide to the state comptroller, the
chairpersons of the senate finance and assembly ways and means
committees and the division of the budget, a detailed description of
each capital project anticipated or available to be let in the next
fiscal year that is planned to be funded fully or partially from the
dedicated highway and bridge trust fund. Such description shall include
a project identification number, a description of the project in less
than thirty words, the work type, the estimated total cost of the
project and the probable life of each such project.
11. The department of transportation shall provide to the state
comptroller and the chairpersons of the senate finance and assembly ways
and means committees, not later than fourteen days subsequent to
reimbursement from bond proceeds to the dedicated highway and bridge
trust fund, a cooperative agreement schedule of all projects so
reimbursed. Such schedule shall include, but not be limited to, an
identifying project number, the work type, project description, county,
total cost, percentage of federal funding, letting date, scheduled
completion date, life to date dedicated highway and bridge trust fund
disbursements, prior amount of thruway authority bond proceeds
reimbursement, the amount of the current reimbursement, and the probable
life of each such project.

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