§ 95-i. New York state ALS research and education 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 ALS (Amyotrophic Lateral Sclerosis) research and education
fund.

2. Such fund shall consist of all revenues received pursuant to the
provisions of sections two hundred nine-L and six hundred thirty-f of
the tax law, all revenues received pursuant to appropriations by the
legislature, and all moneys appropriated, credited, or transferred
thereto from any other fund or source pursuant to law. Nothing contained
in this section 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. Any interest received by
the comptroller on moneys on deposit in such fund shall be retained in
and become part of such fund.

3. Moneys of the fund shall be expended by the department of health
only to provide grants to the Greater New York ALS Association and the
ALS Association Upstate New York Chapter, not-for-profit corporations
established in this state which are incorporated for the purpose of
advancing and financing ALS research and education projects, provided
that moneys of the fund shall be expended only in support of the Greater
New York ALS Association's ALSA Certified Treatment Centers of
Excellence located in New York state or otherwise in support of the
Greater New York ALS Association's work in New York state.

4. On or before the first day of February each year, the comptroller
shall certify to the governor, temporary president of the senate,
speaker of the assembly, chair of the senate finance committee and chair
of the assembly ways and means committee, the amount of money deposited
by source in the New York state ALS research and education fund during
the preceding calendar year as the result of revenue derived pursuant to
sections two hundred nine-L and six hundred thirty-f of the tax law and
from all other sources, as well as all disbursements from the New York
state ALS research and education fund during the preceding calendar
year. The commissioner of health shall expend funds in the year in which
they were donated to the extent practicable. In the event that any such
funds were not expended in the year in which they were donated, the
commissioner of health shall provide justification, along with a
remedial plan to ensure the timely and effective use of the funds in the
annual report to the governor, temporary president of the senate,
speaker of the assembly, chair of the senate finance committee and chair
of the assembly ways and means committee.

5. As a condition of receiving grants from the fund, the Greater New
York ALS Association and the ALS Association Upstate New York Chapter
shall agree to issue and shall issue, on or before the first day of
February each year, a report including, but not limited to, financial
statements, financial reports and reports on the issuance of grants.
Such reports shall be delivered to the governor and the chairs of the
senate finance committee and the assembly ways and means committee and
shall also be made available to the public. Such financial statements
and reports shall be audited by a nationally recognized accounting firm.

6. Moneys shall be payable from the fund to the Greater New York ALS
Association and the ALS Association Upstate New York Chapter, with
sixty-five percent of moneys in the fund to be allocated to the Greater
New York ALS Association and thirty-five percent of moneys in the fund
to be allocated to the ALS Association Upstate New York Chapter on an
annual basis, on the audit and warrant of the comptroller on vouchers
certified and approved by the commissioner of health.