N.Y. Tax Law § 274
The tax commission is hereby directed to make, enter into and execute for and in behalf of the state such contract or contracts for dies, plates and printing necessary for the manufacture of the stamps provided for by this article, and provide such stationery and clerk hire together with such books and blanks as in its discretion may be necessary for putting into operation the provisions of this article; the tax commission shall be the custodian of all stamps, dies, plates or other material or thing furnished by it and used in the manufacture of such state tax stamps, and all expenses incurred by it and under its direction in carrying out the provisions of this article shall be paid to it by the state treasurer from any moneys appropriated for such purpose.
N.Y. Tax Law § 274