N.Y. Local Emergency Housing Rent Control Act § 2-a
Notwithstanding any other provision of law, during the period April first, nineteen hundred seventy-two to March thirty-first, nineteen hundred seventy-three, the city housing rent agency may assess and collect fees or charges upon landlords pursuant to local rent control laws or regulations subject to such terms and conditions as it may deem to be appropriate, provided, however, that such fees or charges shall not exceed three dollars per housing accommodation in the aggregate. In addition, no such fees or charges shall be assessed against any owner occupied structure with eight or less housing accommodations. To the extent that such fees and charges are insufficient to provide the full amount required for services and expenses necessary to the operation of the rent control program, the amount appropriated by the legislature, or so much thereof as may be necessary, shall be available for the payment of state aid. The officer or officers designated by local law or regulation to assess and collect such fees or charges and to make disbursements therefrom, shall maintain, and provide at such times and in the manner and form as may be prescribed by the comptroller and the director of the budget of the state of New York, a record and accounting of all funds received and disbursed pursuant to this authorization.
N.Y. Local Emergency Housing Rent Control Act Law § 2-a