Section 97-VVV - Universal prekindergarten reserve fund1. There is hereby established in the joint custody of the comptroller and the commissioner of taxation and finance a fund, to be known as the "universal prekindergarten reserve fund".2. Such fund shall consist of moneys transferred from the general fund pursuant to paragraph f of subdivision ten of section thirty-six hundred two-e of the education law on behalf of school districts eligible to receive funds pursuant to such section which do not provide a universal prekindergarten program or do not serve all aidable pupils in the current school year. School districts reserving moneys within this fund shall access such moneys for use in providing a universal prekindergarten program pursuant to section thirty-six hundred two-e of the education law based upon a plan approved by the commissioner of education and the director of the budget. Notwithstanding any provision of law to the contrary, any funds remaining on deposit in the universal prekindergarten fund as of September fifteenth, two thousand two shall be transferred to the general fund.N.Y. State Fin. Law § 97-VVV