New York State Finance Law Article 7 - ACCOUNTS AND AUDITS

• 100 - Public Accounts to Be Kept in Dollars, Dimes and Cents.
  All accounts and other computations of money in the treasury and other public offices, whether state or local, shall be kept and made out, in...
• 101 - Checks and Accounts.
  Checks may be signed by the commissioner of taxation and finance, and, if so authorized by such commissioner in writing filed with the comptroller, by...
• 102 - Amounts of Unpaid Checks, Drafts or Debit Cards to Be Paid Into the Abandoned Property Fund.
  102. Amounts of unpaid checks, drafts or debit cards to be paid into abandoned property fund. Upon audit and statement of the comptroller, the amounts...
• 103 - State Papers and Securities.
  All papers relating to the duties of the comptroller, and all deeds to the state, abstracts of title, and state contracts, unless otherwise specially directed,...
• 104 - Examination and Inventory of State Securities.
  The comptroller, from time to time, shall examine the securities on which money may be due to the state, and make inquiries relating to the...
• 105 - Deposits in Banks.
  1. All moneys received by the commissioner of taxation and finance on account of the state, excepting such moneys as are required by law to...
• 106 - Deposit of Moneys by State Officers, State Institutions and Charitable and Benevolent Institutions.
  Such moneys received by the commissioner of taxation and finance as are now deposited to the credit of the comptroller pursuant to statute, and thereafter...
• 106-a - Public Funds on Deposit.
  All moneys in the possession, custody, control or under the authority of the comptroller, the commissioner of taxation and finance or other state officer, for...
• 107 - Monthly Statement of Balances in State Depositories.
  The commissioner of taxation and finance shall cause to be published in the state bulletin, on or before the last day of each month, a...
• 108 - Application of Federal Moneys to Expense of the Audit and Disbursement Thereof.
  Where a law of this state enacted or to be enacted to supplement or aid in effecting the purposes of an act of congress under...
• 109 - Proofs Required Upon Audit by the Comptroller.
  1. The comptroller shall not draw his warrant for the payment of any sum appropriated, except for salaries and other expenditures and appropriations, the amounts...
• 109-a - Alternative Proofs Authorized for Audit by the Comptroller.
  1. Notwithstanding sections one hundred nine and one hundred ten of this article, the comptroller may, by regulation, provide for a system whereby state agencies,...
• 110 - Certification or Approval of Accounts and Vouchers.
  1. Certification or approval of the accounts or vouchers of a department, or of a division, board, body, bureau, officer or employee in a department,...
• 111 - Payment and Refund of State Moneys Except Upon Audit by Comptroller Prohibited.
  No moneys of the state, including moneys collected in its behalf, and no moneys in the possession, custody or control of any officer, agent, or...
• 112 - Accounting Systems; Approval of Contracts.
  1. The comptroller shall prepare and prescribe a system of accounting and a form of accounts to be installed and observed in every state department...
• 113 - Itemized Accounts of Public Officers.
  The proper officer of each department, board, commission and institution, shall, on or before the fifteenth day of each month, render to the comptroller a...
• 114 - Inspection of Supplies.
  The officer or employee designated by a state agency to perform the duty of inspecting supplies shall receive and examine all articles purchased or received...
• 115 - Cash Advance Accounts.
  1. The state comptroller may, upon the request of the head of a state department or agency, authorize the establishment of cash advance accounts for...
• 116 - Rendition of Accounts.
  The comptroller, from time to time, shall require all public officers and other persons receiving moneys or securities, or having the care and management of...
• 117 - Statements of Accounts Not Rendered.
  The comptroller shall state an account against every person who receives moneys belonging to the state for which he does not account when required, charging...
• 118 - Statements of Accounts Rendered.
  The comptroller shall immediately examine the accounts rendered by every public officer or other person receiving moneys belonging to the state, with the vouchers, and...
• 119 - Statement of Joint Accounts.
  The comptroller may, in his discretion, settle separately the accounts of one or more persons receiving moneys of the state for which they are accountable...
• 120 - Other Remedies Preserved.
  This article does not preclude the state from the enforcement of any other remedy, for the recovery of any debt due or to become due...
• 121 - Payments to State Treasurer; Financial Statements.
  1. Notwithstanding any other provision of law to the contrary, every state officer, employee, department, institution, commission, board or other agency of the state receiving...
• 122 - Transmission of Public Moneys.
  The comptroller may make such regulations and give such directions from time to time, respecting the transmission to the treasury of moneys belonging to the...
• 122-a - Independent Audit of Annual Financial Statements.
  1. The chairmen and ranking minority members of the senate finance committee and the assembly ways and means committee, in order to ensure that the...

Last modified: February 3, 2019