N.Y. Exec. Law § 183
The director 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 section ninety-nine-h of the state finance law, as amended by chapter seven hundred forty-seven of the laws of two thousand six, for the purpose of funding the Niagara frontier transportation authority and any of its subsidiaries 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 or any other person in the executive branch unless the governor declares a fiscal emergency, and communicates such emergency to the temporary president of the senate and speaker of the assembly, and a statute is enacted into law authorizing a diversion that would otherwise be prohibited by this section.
N.Y. Exec. Law § 183