§ 97-r. State cemetery vandalism restoration, monument repair or
removal and administration fund. 1. There is hereby established in the
joint custody of the state comptroller and the commissioner of taxation
and finance a special fund to be known as the state cemetery vandalism
restoration, monument repair or removal and administration fund.

2. Such fund shall consist of all revenues received from the
assessment pursuant to paragraph (h) of section fifteen hundred seven of
the not-for-profit corporation law and all other moneys credited or
transferred thereto from any other fund or source pursuant to law.

3. Moneys of the fund may be expended for the purposes provided in
subparagraph three of paragraph (h) of section fifteen hundred seven of
the not-for-profit corporation law according to the requirements of such
paragraph (h). Moneys shall be paid out of the fund on the audit and
warrant of the state comptroller on vouchers certified or approved by
the secretary of state.

4. The fund shall be held within the business and licensing services
account as established in section ninety-seven-y of this article.