New York State Finance Law

Sec. § 106-A
Public Funds on Deposit

All moneys in the possession, custody, control or under the authority of the comptroller, the commissioner of taxation and finance or other state officer, for the security of the deposit whereof a bond or other security may be required under the provisions of this chapter or any other statute, shall be deemed to be public funds or public moneys under the laws of this state.

Last accessed
Dec. 13, 2016