N.Y. State Fin. Law § 11
Whenever any gift or bequest of money is lawfully made to the state, or to any department, board, bureau or officer thereof, the amount of such gift or bequest shall be paid to the department of taxation and finance to be held by such department in trust for the uses and purposes specified by the donor. Any such grant, gift or bequest shall be deposited by the department of taxation and finance in the treasury to the credit of a special fund to be designated by the state comptroller. Such trust fund shall be disbursed by the department of taxation and finance after audit by the state comptroller for the uses and purposes specified by the donor upon certification of the department, board, bureau or officer for whose benefit the trust was created.
No gift, grant, devise or bequest, other than grants from the United States, shall hereafter be received or accepted by the state or by any department, board, bureau or officer thereof without specific statutory authority unless such gift, grant, devise or bequest is unconditional. The provisions of this section shall be controlling, any other general, special or local law inconsistent therewith notwithstanding, provided, however, that nothing herein contained shall prohibit the acceptance of conditional gifts or devises of real property or any interest therein for highway or parkway right of ways.
N.Y. State Fin. Law § 11