N.Y. State Fin. Law § 106-a

§ 106-a. Public funds on deposit. All moneys in the possession,\ncustody, control or under the authority of the comptroller, the\ncommissioner of taxation and finance or other state officer, for the\nsecurity of the deposit whereof a bond or other security may be required\nunder the provisions of this chapter or any other statute, shall be\ndeemed to be public funds or public moneys under the laws of this state.\n