§ 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 the money of account of the United States, that is to say : in dollars or units, dimes […]
§ 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 the head of the division of the treasury of the department of taxation and finance and by such other officers or persons employed in such […]
§ 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 of all checks or drafts on bank accounts of any funds of the state, and the amounts of all debit cards issued on behalf of the state for the […]
§ 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, shall be deposited in the office of the comptroller. Upon request of the attorney-general, the comptroller shall transfer to his custody all abstracts of […]
§ 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 sufficiency of the security for the payment of such money. He shall require the immediate payment of all interest due, and 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 be deposited to the credit of the comptroller, but including such moneys as are thereafter paid into the state treasury by the comptroller, shall be […]
§ 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 paid into the state treasury, shall be deposited by him or her to the credit […]
§ 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 the security of the deposit whereof a bond or other security may be required under the provisions of this chapter or any other statute, […]
§ 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 detailed statement of the balance in the several banks designated by any state officer or board as a depository of state […]
§ 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 which federal moneys are granted or allocated to this state or to an agency thereof provides, […]
§ 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 of which are duly established and fixed by law, until the person demanding the same presents to him a detailed statement […]
§ 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, vendors and providers of services submit proofs required for payment upon audit without the submission of vouchers or invoices. Such […]
§ 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, for personal service, maintenance, and operation, for submission to the comptroller for audit, shall be made by the head of the […]
§ 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 agency of the state in his or its representative capacity, and no moneys in or belonging […]
§ 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 and in every state institution, which shall be accepted and followed by them respectively, after thirty days’ notice thereof. Such forms shall include […]
§ 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 detailed and itemized account of all receipts and expenditures of such department, board, commission or institution during the month next preceding. Such account […]
§ 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 for the operation and maintenance thereof, compare them with the bills for the same, ascertain whether they correspond in weight, quality or quantity, and inspect […]
§ 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 such department or agency, in an amount he deems sufficient. 2. Cash advance accounts may be established when in the judgment of the state comptroller […]
§ 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 any property of the state, of which an account is or is required to be kept in his office, to render statements thereof to him; […]
§ 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 him with the amount received according to the best information which the comptroller may have in regard thereto, with interest at six per […]
