N.Y. TAX Law § 1448-Q

§ 1448-q. Deposit and disposition of revenue. All taxes collected or\nreceived by the treasurer or his duly authorized agent under the\nprovisions of the local law enacted pursuant to this article shall be\ndeposited in accordance with provisions of a local law adopted by the\nlegislative body of the county of Essex which local law shall designate\nproper officers to be responsible for deposit of revenue collected or\nreceived under this article. Such local law shall also provide that any\nofficer designated to collect, receive, or deposit such revenue shall\nmaintain a system of accounts showing the revenue collected or received\nfrom the tax imposed pursuant to this article. Such local law shall also\nprovide that all revenue derived from the imposition of such tax shall\nbe deposited into a separate account maintained by the county of Essex\nand the monies therein shall be disbursed exclusively for any and all\ncosts, expenses and debt incurred by such county for the establishment\nof the Essex county public safety radio communications system; and upon\npayment of all such costs, expenses and debt shall be deposited into the\ngeneral fund of the county of Essex.\n