§ 91-c. Special offset fiduciary account. 1. There is hereby
established a fiduciary account known as the special offset account.
Such account shall contain such liability monies as are set forth in
paragraph (b) of subdivision six of section one hundred seventy-one-f of
the tax law.

2. In addition to any other payments from the account, the comptroller
shall remit overpayments of grants and allowances of public assistance,
as determined by the office of temporary and disability assistance or a
local social services district, to local social services districts,
which shall remit such funds, as appropriate, to local social services
districts for proper crediting and distribution or for reimbursement to
state funds.

2-a. In addition to any other payments from the account, the
comptroller shall remit overpayments of medical assistance made to
individuals who are or who have been enrolled as providers in the New
York state medical assistance program as established under title eleven
of article five of the social services law to the department of health
for proper crediting and distribution or for reimbursement to state
funds.

3. All payments from this account shall be made upon audit and warrant
of the state comptroller.