§ 8. Duties of the comptroller. The comptroller shall: 1. Superintend\nthe fiscal concerns of the state.\n 2. Keep, audit and state all accounts in which the state is\ninterested, and keep accurate and proper books, showing their conditions\nat all times.\n 2-a. Operate and maintain and at his discretion revise and modify a\nstate accounting and financial reporting system:\n a. which accurately and systematically accounts for all revenues,\nreceipts, resources and property of the state and each of its agencies;\nfor all advances to each agency, for all appropriations and\nreappropriations made to each agency, for all adjustments, segregations\nand allocations of such appropriations and reappropriations, and for all\nexpenditures, disbursements, and recorded encumbrances made pursuant to\nsuch appropriations, reappropriations, and advances; and, from which he\nshall be able to obtain accurate annual and interim reports of such\nexpenditure information for state purposes, local assistance, capital\nprojects, debt service and general state charges, by fund type, by fund,\nby agency, by major program or purpose, by fiscal year of appropriation,\nby month of expenditure, disbursement, and encumbrance, and by the same\nlevel of detail as is contained in the appropriations bills enacted for\nthe fiscal years involved, and of such revenue information by fund type,\nby fund, and by revenue source including repayments of advances and each\ntax both in total and net of refunds and reimbursements.\n b. from which he shall be able to obtain accurate annual and interim\nfinancial statements and other reports which present fairly and with\nfull disclosure the financial position and results of operations of the\nstate of New York, for state fiscal years commencing on or after April\nfirst, nineteen hundred eighty-two, or earlier at the discretion of the\ncomptroller, in conformance with generally accepted accounting\nprinciples.\n c. which makes it possible to determine and demonstrate compliance\nwith finance-related legal and contractual provisions to which the state\nor any of its agencies are subject.\n d. which is subject to such internal control as the comptroller deems\nnecessary.\n 2-b. For the purposes of the New York state governmental\naccountability, audit and internal control act, assist in the\ndevelopment and implementation of an audit program for the state by:\n a. Either as part of one or more audits, or separately, conducting\nperiodic audits of internal controls and operations of state agencies\n(other than those state agencies for which an audit is required pursuant\nto sections nine hundred fifty-three and nine hundred fifty-four of the\nexecutive law) and of covered authorities. All such audits shall be\nperformed in accordance with generally accepted government auditing\nstandards. Nothing in the New York state governmental accountability,\naudit and internal control act shall be deemed to diminish or impair the\ncomptroller's power to audit and authority to supervise accounts under\narticles V and X of the state constitution and this chapter. The audits\nshall identify internal control weaknesses that have not been corrected\nand actions that are recommended to correct these weaknesses. If any\nsuch internal control weaknesses are significant or material with\nrespect to the operations of the agency that is the subject of the\naudit, the comptroller shall so state. The comptroller shall make\navailable to the public the results of any such audits.\n b. Providing technical assistance to state agencies and covered\nauthorities and, upon request, to the state legislature and the\njudiciary in the implementation of internal audit functions, which shall\nbe consistent with generally accepted standards for internal auditing\nand, upon request, interpreting such standards.\n 2-c. Provide technical assistance, including the issuance of internal\ncontrol standards, to state agencies and covered authorities and, upon\n
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