(a) the "tuition reimbursement account": for reimbursement of tuition to certain students of proprietary vocational schools pursuant to article one hundred one of the education law; and

(b) the "proprietary vocational school supervision account": for services and expenses related to the supervision of proprietary vocational schools pursuant to article one hundred one of the education law. 3. (a) Notwithstanding any other law, rule, or regulation to the contrary, the state comptroller is hereby authorized and directed to receive for deposit to the credit of the accounts established in subdivision two of this section moneys collected pursuant to article one hundred one of the education law including, but not limited to, all fees, assessments, penalties, fines, and settlements relating to the supervision of proprietary vocational schools received after April first, nineteen hundred ninety pursuant to such article and all other moneys credited or transferred to such accounts from any other fund or source pursuant to law.

(b) The comptroller is hereby authorized and directed to permit interest earnings on any account balances on accounts established in subdivision two of this section to accrue to the benefit of each of the accounts. 4. Monies of the accounts established in subdivision two of this section, following appropriation by the legislature, shall be available to the education department and may be expended pursuant to article one hundred one of the education law. Monies shall be paid out of such accounts on the audit and warrant of the state comptroller pursuant to such article.