N.Y. State Fin. Law § 97-cc

§ 97-cc. Municipal gun buyback program fund. 1. There is hereby\nestablished, in the joint custody of the comptroller and the\ncommissioner of taxation and finance a fund to be known as the municipal\ngun buyback program fund.\n 2. Such fund shall consist of all moneys appropriated for the purpose\nof such fund, all other moneys required to be paid into, transferred or\ncredited to such fund, and all moneys received by the fund or donated to\nit.\n 3. Moneys of the municipal gun buyback program fund shall be solely\navailable, following appropriation by the legislature and in accordance\nwith law to assist agencies, as defined in section two hundred\nthirty-three of the executive law, to operate buyback programs according\nto the rules and regulations of the superintendent of the state police.\n