N.Y. State Fin. Law § 92-n

§ 92-n. Snowmobile trail development and maintenance fund. 1. There is\nhereby established in the joint custody of the commissioner of parks,\nrecreation and historic preservation and the state comptroller a special\nfund to be known as the "snowmobile trail development and maintenance\nfund". The moneys in such fund shall be available for payment of any and\nall costs and expenditures incurred in performing any of the work\nrequired in developing and maintaining a system of snowmobile trails\npursuant to section 27.17 of the parks, recreation and historic\npreservation law, including costs and expenses incidental and\nappurtenant thereto.\n 2. Moneys in the snowmobile trail development and maintenance fund\nshall be kept separately from and shall not be commingled with any other\nmoneys in the joint or sole custody of the state comptroller or the\ncommissioner of parks, recreation and historic preservation.\n 3. The snowmobile trail development and maintenance fund shall consist\nof the revenues required to be deposited therein pursuant to the\nprovisions of section 21.07 of the parks, recreation and historic\npreservation law and section two thousand two hundred thirty-one of the\nvehicle and traffic law, and all other moneys credited or transferred\nthereto from any other fund or source pursuant to law.\n 4. The moneys in such fund shall be appropriated by the legislature\nand paid out pursuant to section 27.17 of the parks, recreation and\nhistoric preservation law.\n