§ 71-a. Funds established by law. The comptroller shall account for
the money in any fund heretofore or hereafter established by law in such
manner as he shall determine and for such purpose may in conformance
with sections seventy-one and seventy-five of this article, account for
any such fund as a separate fund or as an account in another fund, as he
deems necessary to comply with legal requirements and generally accepted
accounting principles. Nothing herein shall be deemed to affect the
legal existence of any such fund.