N.Y. Tax Law § 1449-kkkkk

§ 1449-kkkkk. Deposit and disposition of revenue. All taxes collected\nor received by the treasurer or his duly authorized agent under the\nprovisions of the local law enacted pursuant to this article shall be\ndeposited in accordance with provisions of a local law adopted by the\nlegislative body of the county of Tompkins which local law shall\ndesignate proper officers to be responsible for deposit of revenue\ncollected or received under this article. Such local law shall also\nprovide that any officer designated to collect, receive, or deposit such\nrevenue shall maintain a system of accounts showing the revenue\ncollected or received from the tax imposed pursuant to this article.\nSuch local law shall also provide that all revenue derived from the\nimposition of such tax shall be deposited into the general fund of the\ncounty of Tompkins.\n