N.Y. State Fin. Law § 97-nnnn

§ 97-nnnn. Commercial gaming revenue fund. 1. There is hereby\nestablished in the joint custody of the comptroller and the commissioner\nof taxation and finance an account in the miscellaneous special revenue\nfund to be known as the "commercial gaming revenue fund".\n 2. Such account shall consist of all revenues from all taxes and fees\nimposed by article thirteen of the racing, pari-mutuel wagering and\nbreeding law; any interest and penalties imposed by the New York state\ngaming commission relating to those taxes; the percentage of the value\nof expired gaming related obligations; and all penalties levied and\ncollected by the commission. Additionally, the state gaming commission\nshall pay into the account any appropriate funds, cash or prizes\nforfeited from gambling activity.\n 3. Moneys of the account shall be available as follows, unless\notherwise specified by the upstate New York gaming economic development\nact of two thousand thirteen, following appropriation by the\nlegislature:\n a. eighty percent of the moneys in such fund shall be appropriated or\ntransferred only for elementary and secondary education or real property\ntax relief.\n b. ten percent of the moneys in such fund shall be appropriated or\ntransferred from the commercial gaming revenue fund equally between the\nhost municipality and host county.\n c. ten percent of the moneys in such fund, as attributable to a\nspecific licensed gaming facility, shall be appropriated or transferred\nfrom the commercial gaming revenue fund among counties within the\nregion, as defined by section one thousand three hundred ten of the\nracing, pari-mutuel wagering and breeding law, hosting said facility for\nthe purpose of real property tax relief and for education assistance.\nSuch distribution shall be made among the counties on a per capita\nbasis, subtracting the population of host municipality and county.\n * 4. a. As used in this section, the term "base year gaming revenue"\nshall mean the sum of all revenue generated to support education from\nvideo lottery gaming as defined by section sixteen hundred seventeen-a\nof the tax law in the twelve months preceding the operation of any\ngaming facility pursuant to either article thirteen of the racing,\npari-mutuel wagering and breeding law or pursuant to paragraph four of\nsection one thousand six hundred seventeen-a of the tax law.\n b. Amounts transferred in any year to support elementary and secondary\neducation shall be calculated as follows:\n (i) an amount equal to the positive difference, if any, between the\nbase year gaming revenue amount and the sum of all revenue generated to\nsupport education from video lottery gaming as defined by section\nsixteen hundred seventeen-a of the tax law in the current fiscal year\nprovided that such positive amount, if any, shall be transferred to the\nstate lottery fund; and\n (ii) the amount of revenue collected in the prior state fiscal year,\nto be distributed pursuant to paragraph a of subdivision three of this\nsection, and in excess of any amounts transferred pursuant to\nsubparagraph (i) of this paragraph in such prior fiscal year, if any.\n c. Notwithstanding any provision of law to the contrary, amounts\nappropriated or transferred from the commercial gaming revenue fund\npursuant to subparagraph (ii) of this paragraph shall not be included\nin: (i) the allowable growth amount computed pursuant to paragraph dd of\nsubdivision one of section thirty-six hundred two of the education law,\n(ii) the preliminary growth amount computed pursuant to paragraph ff of\nsubdivision one of section thirty-six hundred two of the education law,\nand (iii) the allocable growth amount computed pursuant to paragraph gg\nof subdivision one of section thirty-six hundred two of the education\nlaw.\n * NB Effective until April 1, 2015\n * 4. a. As used in this section, the term "base year gaming revenue"\nshall mean the sum of all revenue generated to support education from\nvideo lottery gaming as defined by section sixteen hundred seventeen-a\nof the tax law in the twelve months preceding the operation of any\ngaming facility pursuant to either article thirteen of the racing,\npari-mutuel wagering and breeding law or pursuant to paragraph four of\nsubdivision a of section sixteen hundred seventeen-a of the tax law.\n b. Amounts appropriated or transferred in any year to support\nelementary and secondary education shall be calculated as follows:\n (i) an amount equal to the positive difference, if any, between the\nbase year gaming revenue amount and the sum of all revenue generated to\nsupport education from video lottery gaming as defined by section\nsixteen hundred seventeen-a of the tax law in the current fiscal year\nprovided that such positive amount, if any, shall be transferred to the\nstate lottery fund. For the purposes of this paragraph, the calculation\nof this positive difference shall be estimated and transferred monthly\nbased on the cumulative positive difference, if any, in the same\ncumulative months of the base year and the cumulative months of the\ncurrent fiscal year to date, less amounts previously transferred in the\ncurrent fiscal year. Provided, however, if the amount previously\ntransferred in the current fiscal year exceeds the cumulative positive\ndifference, an amount equal to the excess transferred may be transferred\nback from the state lottery fund; and\n (ii) the amount of revenue collected to be distributed pursuant to\nparagraph a of subdivision three of this section, and in excess of any\namounts transferred pursuant to subparagraph (i) of this paragraph, if\nany.\n c. Notwithstanding any provision of law to the contrary, amounts\nappropriated or transferred from the commercial gaming revenue fund\npursuant to subparagraph (ii) of this paragraph shall not be included\nin: (i) the allowable growth amount computed pursuant to paragraph dd of\nsubdivision one of section thirty-six hundred two of the education law,\n(ii) the preliminary growth amount computed pursuant to paragraph ff of\nsubdivision one of section thirty-six hundred two of the education law,\nand (iii) the allocable growth amount computed pursuant to paragraph gg\nof subdivision one of section thirty-six hundred two of the education\nlaw.\n * NB Effective April 1, 2015\n 5. Notwithstanding the foregoing, monies received pursuant to:\n a. sections one thousand three hundred forty-five and one thousand\nthree hundred forty-eight of the racing, pari-mutuel wagering and\nbreeding law shall be exclusively appropriated to the office of\nalcoholism and substance abuse services to be used for problem gambling\neducation and treatment purposes.\n b. section one thousand three hundred forty-nine of the racing,\npari-mutuel wagering and breeding law shall be exclusively appropriated\nto the commission for regulatory investigations.\n c. section one thousand three hundred fifty of the racing, pari-mutuel\nwagering and breeding law shall be exclusively appropriated to the\ncommission for costs regulation.\n