N.Y. STF Law § 109 — New York Code / Act STF / Article 7 / Section 109
Proofs required upon audit by the comptroller
Status: in_force

§ 109. Proofs required upon audit by the comptroller. 1. The\ncomptroller shall not draw his warrant for the payment of any sum\nappropriated, except for salaries and other expenditures and\nappropriations, the amounts of which are duly established and fixed by\nlaw, until the person demanding the same presents to him a detailed\nstatement thereof in items and makes all reports required of him by law.\nIf such statement is for services rendered or articles furnished, it\nmust show when, where, to whom and under what authority they were\nrendered or furnished; if for traveling expenses, the distance traveled,\nbetween what places, the duty or business for the performance of which\nthe expenses were incurred, and the dates and items of each expenditure;\nif for reimbursement of other necessary and incidental expenses, a bill\nduly receipted must be attached to the statement.  Each statement of\naccounts must contain a certificate by or on behalf of the party\npresenting the same to the effect that it is just, true and correct,\nthat no part thereof has been paid, except as stated therein, and that\nthe balance therein stated is actually due and owing. No payment shall\nbe made to any salaried state officer or commissioner having an office\nestablished by law, for personal expenses incurred by him while in the\ndischarge of his duties as such officer or commissioner at the place\nwhere such office is located. No manager, trustee or other officer of\nany state charitable or other institution, receiving moneys from the\nstate treasury for the maintenance or support in whole or in part of\nsuch institution, shall be interested in any purchase or sale by any of\nsuch officers.\n  1-a. Notwithstanding the provisions of subdivision one of this section\nthe comptroller may authorize payment based on any invoice used in the\nvendor's normal course of business without requiring certification.\n  2. The comptroller may fix for any state department, institution,\nagency or any part thereof a per diem allowance in lieu of the\nsubmission of an itemized travel expense claim.\n  3. The comptroller shall not draw his warrant for the payment of the\nsalary of any person except upon audit of a payroll, or other voucher,\ntherefor, approved by the department employing such person. Such\napproval shall be in writing and signed by the head of such department\nor by a person designated in writing by the head of such department to\nact for him. Such designation shall be filed in the office of the\ncomptroller.\n  4. The comptroller shall not approve for payment any expenditure from\nany fund except upon audit of such vouchers or other documents as are\nnecessary to insure that such payment is lawful and proper.\n  5. Notwithstanding the provisions of this or any other law, those\nofficers and employees of the state, other than those specified in\nsubdivision six of this section, who hold positions in the executive\nbranch for which there is in force on December thirty-first, nineteen\nhundred eighty an appropriation which specifies an amount for a payment\nin lieu of expenses, shall on and after January first, nineteen hundred\neighty-one not be eligible to receive such payment and shall instead\nreceive, and officers holding positions indicated in section one hundred\nsixty-nine of the executive law shall receive, effective January first,\nnineteen hundred eighty-five, a per diem allowance when in travel\nstatus, in accordance with rules and regulations of the comptroller, of\nseventy-five dollars or, effective April first, nineteen hundred\nninety-three, at the option of the officer or employee, reimbursement\nfor expenses incurred when in travel status, in accordance with rules\nand regulations of the comptroller, in amounts which shall be equal to\nthe allowances provided to managerial or confidential employees under\nprocurement and disbursement guidelines of the comptroller, and shall\nreceive reimbursement for actual and necessary transportation expenses\nwhen in travel status in accordance with rules and regulations of the\ncomptroller.\n  6. Notwithstanding the provisions of this or any other law, on and\nafter January first, nineteen hundred eighty-one, the heads of the\nexecutive department, the department of law and the department of audit\nand control and the lieutenant governor, upon certification to the\ndepartment of audit and control by such officer or his duly designated\nrepresentative that the amounts in lieu of expenses currently provided\nor the currently provided payment in reimbursement of all necessary and\nactual expenses incurred incidental to the performance of official\nduties and obligations applicable on the effective date of this act have\nbeen expended, shall receive reimbursement for actual, reasonable and\nnecessary expenses incurred incidental to the performance of official\nduties and obligations for expenses in excess of such amounts in lieu of\nexpenses or such payments in reimbursement currently provided.\nReimbursement for such expenses provided by this subdivision in excess\nof the amounts currently provided shall be obtained by submitting travel\nor other expense claims to the comptroller, in accordance with rules and\nregulations of the comptroller.\n  7. Notwithstanding the provisions of this or any other law, the heads\nof the executive department, the department of law and the department of\naudit and control and the lieutenant governor shall on and after January\nfirst, nineteen hundred eighty-three, receive payment in reimbursement\nfor actual, reasonable and necessary expenses incurred incidental to the\nperformance of official duties and obligations. Such payment may be made\nmonthly in installments pursuant to a schedule approved by the director\nof the budget; provided, however, that in no event shall the annual\namount of such payments exceed the amount of such expenses as certified\nby such officer.  Effective on that date payment in lieu of expenses\nshall no longer be made.\n  8. The foregoing provisions of this section shall not be construed to\nlimit, in any manner, the right of the comptroller to demand such other\nproofs as he shall deem necessary.\n