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THE COMPTROLLER’S JOB –
NEW YORK STATE CONSTITUTION:
ARTICLE V:
Officers and Civil Departments
§1. …The comptroller shall be required: (1) to audit all vouchers before
payment and all official accounts; (2) to audit the accrual and collection
of all revenues and receipts; and (3) to prescribe such methods of
accounting as are necessary for the performance of the foregoing duties. The
payment of any money of the state, or of any money under its control, or the
refund of any money paid to the state, except upon audit by the comptroller,
shall be void, and may be restrained upon the suit of any taxpayer with the
consent of the supreme court in appellate division on notice to the
attorney-general. In such respect the legislature shall define the powers
and duties and may also assign to
him or her: (1) supervision of the accounts of any political subdivision of
the state; and (2) powers and duties pertaining to or connected with the assessment and taxation
of real estate, including determination of ratios which the assessed valuation of taxable real property bears to the full valuation thereof, but not including any of those powers
and duties reserved to officers of a county, city, town
or village by virtue of sections seven
and eight of article nine of this constitution.
The legislature shall assign to him or her no administrative duties,
excepting such as may be incidental to the performance of these functions,
any other provision of this constitution to the contrary notwithstanding.
§4. The head of the department
of audit and control shall be the comptroller….
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 to any fund or depositary, title to which
is vested in the state, shall hereafter be paid, expended or refunded except upon audit by the comptroller.
The comptroller is hereby charged with the duty of compelling
observance of and compliance with the provisions of this section but any
violation of this section may be restrained upon the suit of any taxpayer
with the consent of the supreme court in appellate division on notice to the
attorney-general.
See also, inter alia, Executive Law §8 "Duties of the Comptroller"; State Finance Law §112
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CJA Ho |
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Post Office Box 8101,
White Plains, New York 10602 |
