N.Y. State Fin. Law § 91-c

§ 91-c. Special offset fiduciary account. 1. There is hereby\nestablished a fiduciary account known as the special offset account.\nSuch account shall contain such liability monies as are set forth in\nparagraph (b) of subdivision six of section one hundred seventy-one-f of\nthe tax law.\n 2. In addition to any other payments from the account, the comptroller\nshall remit overpayments of grants and allowances of public assistance,\nas determined by the office of temporary and disability assistance or a\nlocal social services district, to local social services districts,\nwhich shall remit such funds, as appropriate, to local social services\ndistricts for proper crediting and distribution or for reimbursement to\nstate funds.\n 2-a. In addition to any other payments from the account, the\ncomptroller shall remit overpayments of medical assistance made to\nindividuals who are or who have been enrolled as providers in the New\nYork state medical assistance program as established under title eleven\nof article five of the social services law to the department of health\nfor proper crediting and distribution or for reimbursement to state\nfunds.\n 3. All payments from this account shall be made upon audit and warrant\nof the state comptroller.\n