New York Establishing and Maintaining Non-Appropriate Fund, January 8, 2015, is a joint effort by the Office of the State Comptroller, the Office of Unclaimed Funds, and the New York State Department of Taxation and Finance to provide New York State Non-Appropriated Funds (NFS) for non-government entities. The purpose of the NAF is to provide long-term financial stability for organizations that are not eligible to receive public funds. The NAF is intended to be used for working capital, capital improvements, and other uses that are not government-directed. There are two types of New York Establishing and Maintaining Non-Appropriate Fund, January 8, 2015: the General Fund and the Special Fund. The General Fund is for general purpose organizations that can use the funds to finance their operations and capital investments. The Special Fund is for organizations that are approved by the New York State Office of Unclaimed Funds and are eligible to receive the funds. The Special Fund is also used for specific purposes such as education, health care, and community development.