NY S05601

Changes the tobacco revenue guarantee fund from sole custody of the state comptroller to joint custody of the state comptroller and the commissioner of taxation and finance.

Requires county executives or chief executive officers to file annual reports detailing indigent legal services expenditures with the office of indigent legal services instead of the state comptroller.

Removes the requirement for the first report to contain separately stated information for two preceding calendar years; reports now cover only the January 1 through December 31 period of the previous year.

Reports must identify expenditures by funding source: local funds, state funds, federal funds, and funds from private sources as defined in state finance law.