Section 91-C - Special offset fiduciary account1. There is hereby established a fiduciary account known as the special offset account. Such account shall contain such liability monies as are set forth in paragraph (b) of subdivision six of section one hundred seventy-one-f of the tax law.2. In addition to any other payments from the account, the comptroller shall remit overpayments of grants and allowances of public assistance, as determined by the office of temporary and disability assistance or a local social services district, to local social services districts, which shall remit such funds, as appropriate, to local social services districts for proper crediting and distribution or for reimbursement to state funds.2-a. In addition to any other payments from the account, the comptroller shall remit overpayments of medical assistance made to individuals who are or who have been enrolled as providers in the New York state medical assistance program as established under title eleven of article five of the social services law to the department of health for proper crediting and distribution or for reimbursement to state funds.3. All payments from this account shall be made upon audit and warrant of the state comptroller.N.Y. State Fin. Law § 91-C