2016 New York Laws
STF - State Finance
Article 6 - (State Finance) FUNDS OF THE STATE
97-UUU - Tax revenue arrearage account.

*   97-uuu.  Tax  revenue  arrearage  account.  1.  There  is  hereby
  established in the joint  custody  of  the  state  comptroller  and  the
  commissioner  of  taxation  and  finance an account of the miscellaneous
  special revenue fund to be known as the tax revenue arrearage account.
2. Such account shall consist of all moneys collected by  any  private
  contractor  to  whom an outstanding tax liability owed by a taxpayer has
  been referred for collection.
3. Moneys of the fund, following appropriation by the legislature, may
  be expended to make payments to private contractors which have  provided
  collection  services.  After the payment of such contractor services the
  state comptroller is authorized and directed to transfer  the  remaining
  moneys  in  such account to the general fund or to any other fund of the
  state to which tax payments are directed to  be  deposited  pursuant  to
  statute, on the last day of each month. The commissioner of taxation and
  finance  shall  certify  to  the state comptroller the amounts from such
  account  which  are  to  be  paid  to  the  private  contractors,   from
  appropriations  provided  therefore,  and  the amounts from such account
  which are to be paid to the general fund or any other fund of the  state
  to which tax payments are directed to be deposited pursuant to statute.
4.  Moneys shall be paid out of the fund upon audit and warrant of the
  state comptroller on vouchers certified or approved by the commissioner.
* NB There are 2  97-uuu's