§ 44. Records and data in aid of audit; destruction of certain papers.\n1. Where powers and duties of the comptroller relate to moneys, funds or\nsecurities of the state, or to state appropriations, or to funds and\nsecurities administered under state supervision, or to obligations of\nthe state or of state agencies, the comptroller, except as provided in\nsubdivision two of this section, shall preserve all data and records\npertaining to his acts and proceedings in the exercise and performance\nof such powers and duties, and of his transactions with other public\nofficers, and with corporations and individuals, in connection\ntherewith, to the end that the necessary information acquired by him\nthrough such acts, proceedings and transactions may be at all times\navailable as an aid to the comptroller and his successors in exercising\nthe functions of audit of vouchers, official accounts, accrual and\ncollection of revenues and receipts, and of prescribed methods of\naccounting.\n 2. Notwithstanding any other provision of this article, the\ncomptroller may destroy any of the following described papers now or\nhereafter in the custody of the department of audit and control after\nthey have been in such custody six years or more:\n a. Estimates and requisitions of state departments, commissions,\nboards, bodies, officers and institutions;\n b. Working papers;\n c. Unsuccessful bids;\n d. Any other papers which, in the judgment of the comptroller, are not\nand will not be of use in connection with audits, accounts and\naccountings, accrual and collection of revenues and receipts or payments\nof moneys from the state treasury or from any fund or funds in his\ncustody.\n The comptroller shall not destroy any papers which in his judgment\nmight be of historic value without first submitting a description\nthereof to the commissioner of education and obtaining his consent to\ntheir destruction. This subdivision shall not authorize the destruction\nof any papers the preservation or production of which shall have been\ndirected by a court or judge for the purposes of an action or\nproceeding.\n
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