Section 97-AA - The New York state "Discover Queens 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 New York state "Discover Queens fund".2. Such fund shall consist of all revenues received pursuant to the provisions of section four hundred four-v of the vehicle and traffic law and all other moneys appropriated, credited or transferred thereto from any other fund or source pursuant to law. Nothing contained herein shall prevent the state from 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.3. Monies of the fund shall be expended only for tourism promotion projects which promote tourism in the county of Queens. Monies of the fund shall be available for tourism promotion purposes, exclusive of administrative expenses, to an entity designated by local law as responsible for tourism promotion for the county of Queens, provided, however, that such designated entity shall cause to be developed annually a plan for tourism promotion approved by the commissioner of the department of economic development. Such tourism promotion plan shall include, but not be limited to, proposed expenditures for tourism promotion projects promoting tourism in the county of Queens, and evidence that such plan will not duplicate tourism promotions conducted by the local tourism promotion agency.4. Monies shall be payable from the fund on the audit and warrant of the comptroller on vouchers approved and certified by the commissioner of economic development.5. To the extent practicable, the commissioner of economic development shall ensure that all monies received during a fiscal year are expended prior to the end of that fiscal year.N.Y. State Fin. Law § 97-AA