N.Y. Rac. Pari-Mut. Wag. & Breed. Law § 126
Subject to the approval of the director of the budget, any and all appropriations and reappropriations heretofore made to the former division of the lottery and former racing and wagering board for the functions and purposes transferred by this article to the commission to the extent of remaining unexpended or unencumbered balances thereof, whether allocated or unallocated and whether obligated or unobligated, are hereby transferred to and made available for use and expenditure by the commission for the same purposes for which originally appropriated or reappropriated and shall be payable on vouchers certified or approved by the chair of the commission or his or her designee on audit and warrant of the comptroller. Payments for liabilities for expenses of personal services, maintenance and operation heretofore incurred by and for liabilities incurred and to be incurred in completing the affairs of the former division of the lottery and former racing and wagering board with respect to the powers, duties and functions transferred herein, shall also be made on vouchers or certificates approved by the chair of the commission or his or her designee on audit and warrant of the comptroller.
N.Y. Rac. Pari-Mut. Wag. and Breed. Law § 126