§ 26. Establishment of commissaries or canteens in correctional institutions. The commissioner may authorize the head of any institution in the department to establish a commissary or a canteen in such institution for the use and benefit of incarcerated individuals. The moneys received by the head of the institution as profits from the sales of the commissary or canteen shall be deposited in a special fund to be known as the commissary or canteen fund and such funds shall be used for the general purposes of the institution subject to the provisions of § 53 of the state finance law.