N.Y. Transp. Law § 270
All appropriations or reappropriations for the functions herein transferred heretofore made to the department of public works, or segregated pursuant to law, to the extent of remaining unexpended or unencumbered balances thereof, whether allocated or unallocated and whether obligated or unobligated, are hereby transferred to and made available for use and expenditure by the department of transportation for the same purposes for which originally appropriated or reappropriated and shall be payable on vouchers certified or approved by the commissioner of transportation on audit and warrant of the comptroller. Payments for liabilities for expenses of personal service, maintenance and operation heretofore incurred by the department of public works in connection with the functions herein transferred, and for liabilities incurred and to be incurred in completing its affairs in relation to the functions transferred herein, shall also be made on vouchers or certificates approved by the commissioner of transportation on audit and warrant of the comptroller.
N.Y. Transp. Law § 270