Section 91-A - Revenue arrearage account1. 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 revenue arrearage account. Moneys of this account shall be used for services and expenses related to the collection and maximization of overdue non-tax revenues owed to the state or any other purpose authorized by law.2. Notwithstanding any other provision of law, such account shall consist of all moneys collected by offset pursuant to section one hundred seventy-one-f of the tax law; and all moneys deemed by the comptroller to result from an offset of a contract payment or other similar payment pursuant to his authority as defined by section one of article five of the state constitution and section eight of this chapter unless such offset is credited to any tax liability or other liability, as set forth in paragraph (b) of subdivision six of section one hundred seventy-one-f of the tax law; all general fund moneys collected by the attorney general or any other public or private entity to whom debt has been referred for collection, less actual administrative expenses, for repayment of debt as defined in paragraph (b) of subdivision one of section eighteen of the state finance law, except unemployment insurance liability credited to federal funds, federal trust funds or fiduciary funds, as prescribed in guidelines set forth by the director of the budget; and all other moneys credited or transferred thereto from any other fund or source pursuant to law.3. Within such account there shall be created a sub-account from which the comptroller, upon certification, may pay any refunds or reimbursements and any interest due thereon to which a debtor, as defined in section eighteen of this chapter, is entitled.4. The comptroller is hereby authorized and directed to deposit into this account all moneys collected pursuant to section one hundred seventy-one-f of the tax law and all moneys collected in the offset of a payment as described in subdivision two of this section. Further, the comptroller is authorized and directed to loan money by transfer to the revenue arrearage account from the general fund, or any other fund; provided, however, that such loans shall be limited to the amounts required to make disbursements pursuant to duly enacted appropriations and to certificates of approval issued by the director of the budget and further provided that the comptroller shall use the first subsequent cash receipts of this account to repay any such loans. Copies of the aforementioned certificates of approval shall be filed with the comptroller and with the chairman of the senate finance committee and the chairman of the assembly ways and means committee.5. Moneys of the account, following appropriation by the legislature, shall be allocated upon a certificate of approval of availability by the director of the budget for the purposes set forth in this section.6. Notwithstanding the provisions of any other law to the contrary, the comptroller is authorized and directed to transfer remaining moneys deposited to the revenue arrearage account to the general fund miscellaneous receipts account on the last day of the state fiscal year.7. State agencies, as defined in section eighteen of this chapter, shall provide reports detailing debts owed to such agencies in a form and format prescribed in guidelines set forth by the director of the budget, and pursuant to a reporting schedule set forth by the director of the budget.N.Y. State Fin. Law § 91-A