§ 182. Diversion of funds dedicated to public transportation systems
to the general fund of the state or to any other purpose, is prohibited.
1. For the purposes of this section, the term "public transportation
system" shall mean any public benefit corporation constituting a
transportation authority which provides or contracts for the provision
of, under joint support arrangements, mass transportation services, or a
subsidiary thereof, or any county or city which provides or contracts
for the provision of, pursuant to section one hundred nineteen-r of the
general municipal law, mass transportation services.

2. The director of the budget shall be prohibited from diverting
revenues derived from taxes and fees paid by the public into any fund
created by law including, but not limited to sections eighty-eight-a,
eighty-nine-c and ninety-two-ff of the state finance law and chapter
twenty-five of the laws of two thousand nine for the purpose of funding
public transportation systems into the general fund of the state or into
any other fund maintained for the support of another governmental
purpose. No diversion of funds can occur contrary to this section by an
administrative act of the director of the budget or any other person in
the executive branch.

3. If any diversion of funds occurs by passage of legislation during a
regular or extraordinary session of the legislature, the director of the
budget shall create and include with the budget or legislation diverting
funds, a diversion impact statement which shall include the following
information:

(a) The amount of the diversion from dedicated mass transit funds;

(b) The amount diverted from each fund;

(c) The amount diverted expressed as current monthly transit fares;

(d) The cumulative amount of diversion from dedicated mass transit
funds during the preceding five years;

(e) The date or dates when the diversion is to occur; and

(f) A detailed estimate of the impact of diversion from dedicated mass
transit funds will have on the level of public transportation system
service, maintenance, security, and the current capital program.