N.Y. Exec. Law § 182

§ 182. Diversion of funds dedicated to the metropolitan transportation\nauthority or the New York city transit authority and any of their\nsubsidiaries to the general fund of the state is prohibited. The\ndirector shall be prohibited from diverting revenues derived from taxes\nand fees paid by the public into any fund created by law including, but\nnot limited to sections eighty-eight-a and eighty-nine-c of the state\nfinance law and chapter twenty-five of the laws of two thousand nine for\nthe purpose of funding the metropolitan transportation authority or the\nNew York city transit authority and any of their subsidiaries into the\ngeneral fund of the state or into any other fund maintained for the\nsupport of another governmental purpose. No diversion of funds can occur\ncontrary to this section by an administrative act of the director or any\nother person in the executive branch unless the governor declares a\nfiscal emergency, and communicates such emergency to the temporary\npresident of the senate and speaker of the assembly, and a statute is\nenacted into law authorizing a diversion that would otherwise be\nprohibited by this section.\n