I am not sure why student fees would be considered a subsidy at UB. A subsidy would be extra money outside of your basic funding structure, similar to the subsidies under the Affordable Care Act, (nothing political, just the first thing I could think of on how a subsidy work and that people would be familiar with). You get extra money to get what you need. UB student fees are the basis of funding athletics. So they are not a subsidy. It has been this way since at least the mid 1970s.
Any money that UB can get out of Albany directly for athletics or from UB's general operating budget would be a subsidy.