N.Y. State Fin. Law § 97-r

§ 97-r. State cemetery vandalism restoration, monument repair or\nremoval and administration fund. 1. There is hereby established in the\njoint custody of the state comptroller and the commissioner of taxation\nand finance a special fund to be known as the state cemetery vandalism\nrestoration, monument repair or removal and administration fund.\n 2. Such fund shall consist of all revenues received from the\nassessment pursuant to paragraph (h) of section fifteen hundred seven of\nthe not-for-profit corporation law and all other moneys credited or\ntransferred thereto from any other fund or source pursuant to law.\n 3. Moneys of the fund may be expended for the purposes provided in\nsubparagraph three of paragraph (h) of section fifteen hundred seven of\nthe not-for-profit corporation law according to the requirements of such\nparagraph (h). Moneys shall be paid out of the fund on the audit and\nwarrant of the state comptroller on vouchers certified or approved by\nthe secretary of state.\n 4. The fund shall be held within the business and licensing services\naccount as established in section ninety-seven-y of this article.\n