Section 23-b - State civil defense aid for counties and cities1.Subject to the conditions prescribed in this section, counties, except those contained in the city of New York, and cities shall be eligible to receive state civil defense aid for expenditures made pursuant to the provisions of section twenty-three-a of this act for the acquisition, construction and installation of protected emergency operating centers.2.To the extent that the federal government shall provide aid for at least one-half of such expenditures, state civil defense aid in an amount equal to one-half of the difference between such expenditures and such federal aid shall be paid to such counties and cities, provided that such expenditures shall have been made with the prior approval of the state comptroller and the commission and in accordance with section twenty-three-a of this act.3.Claims for such state aid shall be certified by the local director and submitted to the state director on such dates, with such information and in such form as he may prescribe. Such state aid shall be paid upon such claims as are approved by the state director and after audit by and on warrant of the state comptroller.4.Where the county or city has issued obligations pursuant to paragraph (a) of subdivision two of section twenty-nine of this act for the acquisition, construction and installation of protected emergency operating centers, state civil defense aid received pursuant to this section shall be applied to the payment of the interest on and principal of any such obligations as may be outstanding.5.Subject to the provisions of paragraph u. of subdivision three of section twenty-one and section one hundred fifteen of this act, the department of taxation and finance shall have power to receive any and all moneys made available by the federal government for such aid or for other civil defense or defense effort purposes. The moneys so received shall be deposited by the department of taxation and finance in a special fund or funds and shall be paid out or used by the state exclusively for the purposes and subject to the terms and conditions specified by the appropriate federal officer or agency. Moneys shall be paid out from such fund or funds in the same manner as is applicable to the payment out of state moneys.6.In addition to any moneys appropriated or made available therefor and in the event of the necessity therefor in order to defend the people of the state, the state comptroller shall have power to issue notes to pay the costs incurred by the state for the acquisition, construction, installation, storage and maintenance of facilities and materials essential for shelter use and the safety and health of the people in the event of attack and for the payment of state civil defense aid to counties and cities pursuant to this section. Each such note shall mature within a period of not to exceed two years from the date of original issue thereof, but may contain provision for payment thereof within such two year period. Unless the legislature shall provide for the issuance of bonds to redeem such notes, such notes shall be paid not later than their respective maturity dates. The comptroller shall report to the legislature at the opening of its next regular or extraordinary session all action taken by him pursuant to this subdivision.N.Y. Defense Emergency Act 1951 Law § 23-b