N.Y. Tax Law § 1449-KKKKKKK
All taxes collected or received by the treasurer or his duly authorized agent under the provisions of the local law enacted pursuant to this article shall be deposited in accordance with provisions of a local law adopted by the legislative body of the county of Cortland which local law shall designate proper officers to be responsible for deposit of revenue collected or received under this article. Such local law shall also provide that any officer designated to collect, receive, or deposit such revenue shall maintain a system of accounts showing the revenue collected or received from the tax imposed pursuant to this article. Such local law shall also provide that all revenue derived from the imposition of such tax shall be deposited into the general fund of the county of Cortland and shall be used for purposes deemed appropriate by the legislative body of the county of Cortland.
N.Y. Tax Law § 1449-KKKKKKK