2020 New York Laws
STF - State Finance
Article 6 - Funds of the State
97-MMMM - Veterans Remembrance and Cemetery Maintenance and Operation Fund.

§ 97-mmmm. Veterans remembrance and cemetery maintenance and operation
fund.  1.  There  is  hereby  established  in  the  joint custody of the
commissioner of taxation and finance and the comptroller, a special fund
to be known as the "veterans remembrance and  cemetery  maintenance  and
operation fund".
  2.  Such fund shall consist of all revenues received by the department
of taxation and finance, pursuant to  the  provisions  of  sections  two
hundred-nine-H  and  six  hundred twenty-seven-a of the tax law, and all
other moneys appropriated, credited, or  transferred  thereto  from  any
other  fund  or  source  pursuant  to law. Nothing in this section shall
prevent the  state  from  soliciting  and  receiving  grants,  gifts  or
bequests  for  the  purposes  of the fund as defined in this section and
depositing them into the fund according to law.
  2-a. On or before the first day of February each year, the director of
the New York state  division  of  veterans'  services  shall  provide  a
written  report to the temporary president of the senate, speaker of the
assembly, chair of the senate finance committee, chair of  the  assembly
ways  and  means  committee,  chair of the senate committee on veterans,
homeland security and military affairs, chair of the assembly  veterans'
affairs  committee,  the  state  comptroller and the public. Such report
shall include how the monies  of  the  fund  were  utilized  during  the
preceding calendar year, and shall include:
  (i)  the amount of money dispersed from the fund and the award process
used for such disbursements;
  (ii) recipients of awards from the fund;
  (iii) the amount awarded to each;
  (iv) the purposes for which such awards were granted; and
  (v) a summary financial plan  for  such  monies  which  shall  include
estimates  of  all  receipts  and  all disbursements for the current and
succeeding fiscal years, along with the actual results  from  the  prior
fiscal year.
  3.  On  or before the first day of February of each calendar year, the
comptroller shall certify to the governor, the  temporary  president  of
the senate, the speaker of the assembly, the chair of the senate finance
committee  and  the  chair of the assembly ways and means committee, the
amount of money deposited  in  the  veterans  remembrance  and  cemetery
maintenance and operation fund during the preceding calendar year as the
result  of  revenue  derived pursuant to sections two hundred nine-H and
six hundred twenty-seven-a of the tax law, and from  all  grants,  gifts
and bequests.
  4.  Moneys  of  the  fund shall be expended only for the construction,
establishment, expansion, improvement, support,  operation,  maintenance
and  the  provision  of  perpetual care of state veterans cemeteries. As
used in  this  section,  "the  construction,  establishment,  expansion,
improvement,  support,  operation,  maintenance  and  the  provision  of
perpetual care of state veterans cemeteries" shall include, but  not  be
limited to:
  (a)  The  purchase,  leasing or improvement of land for the purpose of
the  construction,  establishment,  expansion,   improvement,   support,
operation,  maintenance  and  the  provision  of perpetual care of state
veterans cemeteries;
  (b) The purchase, leasing, construction or improvement of buildings or
infrastructure for  the  purpose  of  the  construction,  establishment,
expansion,   improvement,   support,   operation,  maintenance  and  the
provision of perpetual care of state veterans cemeteries;
  (c) The purchase or leasing of equipment, tools,  building  materials,
landscaping   materials,  memorial  headstones  or  markers,  monuments,
columbarium niches, mausoleums, crypts, flags, flag  poles,  or  related

remembrance  or  cemetery  items  for  the  construction, establishment,
expansion,  improvement,  support,  operation,   maintenance   and   the
provision of perpetual care of state veterans cemeteries;
  (d)  The  payment  of  salaries, wages, benefits, professional service
fees, contract fees, association fees, or other  charges  necessary  for
the   construction,   establishment,  expansion,  improvement,  support,
operation, maintenance and the provision  of  perpetual  care  of  state
veterans cemeteries; and/or
  (e)  The  purchase  of  any  other  item  or service necessary for the
construction, establishment, expansion, improvement, support, operation,
maintenance and the provision of perpetual  care  of  a  state  veterans
cemetery.
  5.  Moneys  shall be payable from the fund on the audit and warrant of
the comptroller on vouchers approved and certified by  the  director  of
the division of veterans' services.
  6.  Moneys  in  the  veterans remembrance and cemetery maintenance and
operation fund shall be kept separate and shall not be  commingled  with
any  other  moneys in the custody of the commissioner of taxation and/or
the comptroller.