N.Y. STF Law § 11

§ 11. Gifts, devises and bequests. Whenever any gift or bequest of\nmoney is lawfully made to the state, or to any department, board, bureau\nor officer thereof, the amount of such gift or bequest shall be paid to\nthe department of taxation and finance to be held by such department in\ntrust for the uses and purposes specified by the donor. Any such grant,\ngift or bequest shall be deposited by the department of taxation and\nfinance in the treasury to the credit of a special fund to be designated\nby the state comptroller. Such trust fund shall be disbursed by the\ndepartment of taxation and finance after audit by the state comptroller\nfor the uses and purposes specified by the donor upon certification of\nthe department, board, bureau or officer for whose benefit the trust was\ncreated.\n No gift, grant, devise or bequest, other than grants from the United\nStates, shall hereafter be received or accepted by the state or by any\ndepartment, board, bureau or officer thereof without specific statutory\nauthority unless such gift, grant, devise or bequest is unconditional.\nThe provisions of this section shall be controlling, any other general,\nspecial or local law inconsistent therewith notwithstanding, provided,\nhowever, that nothing herein contained shall prohibit the acceptance of\nconditional gifts or devises of real property or any interest therein\nfor highway or parkway right of ways.\n