NY State Fin L § 8 (2021)
2021 New York Laws STF - State Finance Article 2 - General Fiscal Provisions 8 - Duties of the Comptroller.

§  8. Duties of the comptroller. The comptroller shall: 1. Superintend the fiscal concerns of the state.   2.  Keep,  audit  and  state  all  accounts  in  which  the  state  is interested, and keep accurate and proper books, showing their conditions at all times.   2-a.  Operate  and  maintain and at his discretion revise and modify a state accounting and financial reporting system:   a. which accurately and  systematically  accounts  for  all  revenues, receipts,  resources and property of the state and each of its agencies; for  all  advances  to  each  agency,   for   all   appropriations   and reappropriations  made to each agency, for all adjustments, segregations and allocations of such appropriations and reappropriations, and for all expenditures, disbursements, and recorded encumbrances made pursuant  to such  appropriations, reappropriations, and advances; and, from which he shall be able to obtain accurate annual  and  interim  reports  of  such expenditure  information  for  state purposes, local assistance, capital projects, debt service and general state charges, by fund type, by fund, by agency, by major program or purpose, by fiscal year of appropriation, by month of expenditure, disbursement, and encumbrance, and by the  same level  of detail as is contained in the appropriations bills enacted for the fiscal years involved, and of such revenue information by fund type, by fund, and by revenue source including repayments of advances and each tax both in total and net of refunds and reimbursements.   b. from which he shall be able to obtain accurate annual  and  interim financial  statements  and  other  reports which present fairly and with full disclosure the financial position and results of operations of  the state  of  New York, for state fiscal years commencing on or after April first, nineteen hundred eighty-two, or earlier at the discretion of  the comptroller,   in   conformance   with   generally  accepted  accounting principles.   c. which makes it possible to  determine  and  demonstrate  compliance with finance-related legal and contractual provisions to which the state or any of its agencies are subject.   d.  which is subject to such internal control as the comptroller deems necessary.   2-b.  For  the  purposes  of   the   New   York   state   governmental accountability,   audit   and   internal  control  act,  assist  in  the development and implementation of an audit program for the state by:   a. Either as part of one or more  audits,  or  separately,  conducting periodic  audits  of  internal controls and operations of state agencies (other than those state agencies for which an audit is required pursuant to sections nine hundred fifty-three and nine hundred fifty-four of  the executive  law)  and  of  covered  authorities. All such audits shall be performed in accordance  with  generally  accepted  government  auditing standards.  Nothing  in  the New York state governmental accountability, audit and internal control act shall be deemed to diminish or impair the comptroller's power to audit and authority to supervise  accounts  under articles  V and X of the state constitution and this chapter. The audits shall identify internal control weaknesses that have not been  corrected and  actions  that  are  recommended to correct these weaknesses. If any such internal  control  weaknesses  are  significant  or  material  with respect  to  the  operations  of  the  agency that is the subject of the audit, the comptroller  shall  so  state.  The  comptroller  shall  make available to the public the results of any such audits.   b.  Providing  technical  assistance  to  state  agencies  and covered authorities  and,  upon  request,  to  the  state  legislature  and  the judiciary in the implementation of internal audit functions, which shall  be  consistent  with  generally accepted standards for internal auditing and, upon request, interpreting such standards.   2-c.  Provide technical assistance, including the issuance of internal control standards, to state agencies and covered authorities  and,  upon request,   to   the   state   legislature   and  the  judiciary  in  the implementation and periodic evaluation of internal controls, which shall be consistent with generally accepted  standards  for  internal  control and, upon request, interpret such standards.   2-d.  a.  Establish, in consultation with the heads of state agencies, standards for the design, operation and maintenance of agency accounting systems which: (1) permit the collection of information necessary in the preparation of annual and interim financial  statements  in  conformance with  generally  accepted  accounting  principles,  (2)  facilitate  the comparison of information from different agencies, and  (3)  assure  the accuracy and reliability of accounting information.   b. Provide technical assistance to state agencies regarding the design and operation of agency accounting systems.   c.  Establish  guidelines  so  that changes to state agency accounting systems bring those systems into greater conformity with  the  standards established by the comptroller pursuant to this subdivision.   3.  Examine,  audit and settle the accounts of all public officers and other persons indebted to the state, and certify the amount  or  balance due thereon.   4. Audit the accrual and collection of all revenues and receipts.   5.  Keep  and  maintain  in  alphabetical  order,  a list of names and addresses of all state officers and employees.   6. Examine, audit and liquidate the claims of all persons against  the state, if payment thereof out of the treasury is provided for by law.   7.  Audit  all vouchers of any person, corporation, association, state or other public officer, department or institution,  to  whom  or  which moneys  appropriated  are  payable,  or are authorized or directed to be paid pursuant to  law,  before  issuing  his  warrant  for  the  payment thereof; and vouchers shall be required in all such cases.   8.  Draw  warrants  on  the  treasury  for  the  payment of the moneys directed by law to be paid out of the  treasury,  but  no  such  warrant shall  be  drawn  unless authorized by law, and every such warrant shall refer to the law under which it is drawn.   9. Make a report to the legislature prior  to  the  convening  of  its annual  session,  containing  a  complete statement of every fund of the state including every fund under  the  supervision  or  control  of  any department  or  any  officer  or  division, bureau, commission, board or other organization therein from whatever source derived and  whether  or not  deposited  in  the  treasury,  other  than  the  funds  of  moneyed corporations  or  private  bankers  in  liquidation  or  rehabilitation, together  with  a  citation  of  the statute authorizing the creation or establishment of each such fund, all balances of money and receipts  and disbursements  during  the  preceding  fiscal  year, a statement of each object of disbursement, the funds, if any, from  which  paid  or  to  be paid,  a schedule by month of the investments of cash not needed for day to day operations including but not limited to total investment  income, the average daily invested balance and related yields for each fund, and a  statement  of  all claims against the state presented to him where no provision or an insufficient provision for the payment thereof has  been made  by  law,  with the facts relating thereto and his opinion thereon, and suggesting plans for the improvement and management  of  the  public resources,  and  containing  such  other information and recommendations relating to the fiscal affairs of the state, as in his  judgment  should be communicated to the legislature, provided that:    a.  Such  reports for fiscal years commencing on or after April first, nineteen hundred eighty-one, or for  any  earlier  fiscal  year  if  the comptroller  shall  determine  that  it is possible to do so, shall also contain: (1) financial statements which present  fairly  and  with  full disclosure the financial position and results of operations of the state of New York in conformance with generally accepted accounting principles including  all  financial  statements  required  by  generally  accepted accounting principles to be included in a comprehensive annual financial report, except that until paragraph  c  of  this  subdivision  shall  be controlling,  information  pertaining  to  general fixed assets accounts shall be presented as the comptroller  shall  deem  appropriate;  (2)  a summary  of significant accounting policies followed in the presentation of the financial statements required by this subdivision including:  (i) the  decisions  which  were  made  by  the  comptroller  in interpreting generally accepted accounting principles for use in the  preparation  of the  financial  statements and the basis of such decisions, and (ii) any deviations from generally accepted accounting principles  authorized  by section eight-a of this chapter, the reasons for each such deviation and his  estimate  of  the  effect  of  each such deviation on the financial position or results of operations of the state as reported  pursuant  to this  paragraph;  (3)  such other financial, statistical and descriptive information  as  may  materially  affect  the  financial  position   and financial  operations of the state and its various agencies, authorities and instrumentalities; (4) a combined balance  sheet  and  statement  of revenue  and  expenditures  for  each  of  the  prior  four fiscal years prepared in conformance with generally accepted  accounting  principles; however,  such  financial  information for fiscal years commencing on or before April first, nineteen hundred seventy-nine may be omitted if,  in the  opinion of the comptroller, reliable, comparable information is not available; (5) a statement as to the fund type into which  each  of  the funds  of  the state has been classified and an explanation of the basis upon which the various funds of the state have been classified into  the fund  types  utilized  in  the  financial  statements  required  by this paragraph; and (6) a narrative description of all significant activities planned, underway, and completed  during  the  previous  twelve  months, which  shall  enable  the comptroller to comply with the requirements of this section.   b. Notwithstanding any provision of law to the contrary  such  reports for  fiscal  years  commencing on or after April first, nineteen hundred eighty-two: (1) shall be submitted to the legislature within one hundred twenty days after the close of the fiscal year to which it pertains; (2) shall also incorporate a certification  from  an  independent  certified public  accountant  who  has  conducted  an  independent  audit  of  the financial statements of the state; and (3)  shall  also  include,  in  a manner  which  conforms  with  generally accepted accounting principles, information regarding the operations of  those  public  authorities  and public  benefit  corporations, a majority of whose members are appointed by the governor.   c. Complying with applicable bidding procedures, the comptroller shall select  an  independent  certified  public  accountant  to  conduct   an independent audit of the state's annual financial information statements in  conformance  with government auditing standards. The results of such audit shall be transmitted in accordance with the provisions of  section one hundred twenty-two-a of this chapter.   d.  Notwithstanding  any provision of law to the contrary such reports for fiscal years commencing on or after April  first,  nineteen  hundred eighty-seven  shall  also  incorporate information presented in a manner that  conforms  with  generally  accepted  accounting  principles  which  presents  fairly  and with full disclosure the financial position of the general fixed assets accounts of the state.   9-a.  a. Issue, on or before the fifteenth day of each month and cause to be published in the state register, a report including (1) a  summary of  the  preceding month's investments of cash not needed for day to day operations including but not limited to  total  investment  income,  the average  daily investment balance and related yield; and (2) a statement setting forth briefly the several receipts of and disbursements from the general fund during the preceding month, and  also  the  total  of  such receipts  and disbursements from the beginning of the fiscal year to the close of such preceding month and the cash balance of the general  fund, exclusive   of  receipts  and  disbursements  on  account  of  temporary borrowing, at the close of such preceding month, provided that for state fiscal years  beginning  on  or  after  April  first,  nineteen  hundred eighty-two  the  comptroller  shall include in such reports the required information for all funds and fund types.   b. Commencing with the state fiscal year beginning in nineteen hundred eighty-four, issue within thirty days of  the  close  of  each  calendar quarter  and  cause  to  be  published in the state register a statement setting forth the revenues of and  expenditures  from  all  governmental funds  of  the state during the preceding calendar quarter and the total of such revenues and expenditures from the beginning of the fiscal  year to  the  close  of  the  preceding calendar quarter. Commencing with the state  fiscal  year  beginning  in  nineteen  hundred  eighty-nine,  the quarterly report containing such statement shall also include a combined balance  sheet  for  all  governmental  funds  of  the  state during the preceding  calendar  quarter.  Both  the  statement  of   revenues   and expenditures  and the balance sheet shall be prepared in accordance with generally accepted accounting principles.   c. Commencing with the state fiscal year beginning in nineteen hundred ninety-one, the quarterly report prepared pursuant  to  paragraph  b  of this  subdivision  shall  also contain: (1) a statement of disbursements and expenditures for each department and  major  agency  of  the  state, along  with  a  reconciliation  statement  for  such  disbursements  and expenditures; and (2) a statement of receipts and revenues for the major revenue sources of the state, along with a reconciliation statement  for such receipts and revenues. Such statements shall reconcile with reports prepared pursuant to subdivision nine of this section.   9-b.  Make  monthly reports during state fiscal years commencing on or after April first, nineteen hundred eighty-two, within ten days  of  the close of each month, to the chairman of the senate finance committee and the  chairman  of  the  assembly ways and means committee for the use of such committees and the information of  the  legislature,  containing  a complete statement of disbursements, expenditures, receipts and revenues for  the  prior  month  and  year-to-date.  The  reports  shall  include information for all funds and, with regard  to  such  disbursements  and expenditures,   shall  be  based  on  the  then  current  fiscal  year's appropriations and appropriations available from the prior fiscal  year. Such  reports  for  each  fiscal  year shall contain such additional and detailed information and shall  be  organized  in  such  manner  as  the chairman  of  the  senate  finance  committee  and  the  chairman of the assembly ways and means committee shall have  last  requested  at  least forty-five  days  prior  to  the  beginning  of  such  fiscal  year. The comptroller may promulgate such rules and regulations, applicable to any or all state officers or employees, as may be necessary  to  obtain  any data  required  for  making such reports. Such reports shall be prepared and presented in accordance with the accounting principles and  policies used  in  the  preparation  of the budget documents for the then current  fiscal year submitted by the governor pursuant  to  sections  twenty-two and  twenty-three  of  this  chapter  unless  the chairman of the senate finance committee and the  chairman  of  the  assembly  ways  and  means committee shall have requested a different preparation or presentation.   10. Represent and vote for the state, either in person or by proxy, at all  meetings  and  on  all  occasions  where  the  state is entitled to representation or vote as stockholder in a  corporation  or  joint-stock association.   11.  Supervise the administration of all the funds paid into any court of record or ordered to be so paid by a judgment, order or decree of any such court of record, and/or paid to the  public  administrator  of  any county  and/or  to the county treasurer of any county to whom letters of administration  have  been  or  shall  be  granted,  or  to  any   other administrator   having  the  custody  of  funds  payable  to  the  state comptroller pursuant to the  provisions  of  section  two  thousand  two hundred twenty-two of the surrogate's court procedure act. He shall have power and authority to institute proceedings to enforce obedience to the judgments,  orders  or  decrees  of  the  said courts for the deposit of moneys and securities into court, and prescribe  regulations  and  rules for  the  care  and  disposition thereof, which shall be observed by all parties interested therein, unless the court  having  jurisdiction  over the  same, shall make different directions by special order duly entered in accordance with article twenty-six of  the  civil  practice  law  and rules. The comptroller may at any time require any county clerk or clerk of  any court of record, to file with any county treasurer an officially certified copy of any record, document or paper, or extracts  therefrom, which  he may deem necessary for the use of said county treasurer in the administration of such funds.   The comptroller may at his discretion petition the  surrogate  of  any county  having  jurisdiction  praying  for  a judicial settlement of the accounts of any such administrator or county treasurer,  and  that  such administrator  or  county  treasurer,  may be cited to show cause why he should not render and settle an account in the manner prescribed in  the surrogate's court procedure act.   The comptroller shall not designate as a depositary of funds or moneys paid  into court any trust company, bank, banking association or banker, nor authorize any deposit in any such depositary of funds or moneys paid into court, until the comptroller shall have required such depositary to execute to the people of the state an undertaking, in an amount approved by the county judge of  the  county  where  such  trust  company,  bank, banking association or banker is located, or by a justice of the supreme court  in the county where such depositary is located if the location of same be in the city of New York, providing for the payment of a rate  of interest  to  be agreed upon by the depositary and the comptroller. Such undertaking shall be filed in the office of the comptroller and shall be secured by a deposit of bonds as provided by section one hundred five of this chapter. Or, in lieu of such undertaking and deposit of securities, the comptroller may require such depositary to execute to the people  of the  state  of New York an undertaking, with a surety company authorized to transact business in the state of New York as surety, in such form as the attorney-general shall prescribe, and in an amount approved  by  the county  judge  of  the  county  where  such trust company, bank, banking association or banker is located, or by a justice of the  supreme  court in  the  county where such depositary is located if the location of same be in the city of New York, and by  the  comptroller,  except  that  the comptroller  may  designate  savings  banks  as depositaries of funds or moneys paid into court and authorize  the  public  officer  making  such  deposits  to  comply with the practice relating to the deposit of moneys in savings banks.   12.  Notwithstanding any inconsistent provision of the court of claims act, examine, audit and certify for  payment  any  claim  submitted  and approved  by  the  head  of  any institution in the department of mental hygiene, the department of corrections and  community  supervision,  the department  of  health or the office of children and family services for personal property damaged or destroyed by  any  incarcerated  individual thereof,  or  for  personal property of an employee damaged or destroyed without fault on his or her part, by a fire in said institution; or  any claim  submitted  and  approved  by  the  head of any institution in the department of mental hygiene  or  the  office  of  children  and  family services  for  real  or  personal  property  damaged or destroyed or for personal injuries caused by any patient during thirty days from the date of his or her escape from such institution; or any claim  submitted  and approved  by  the  commissioner  of  the  department  of corrections and community supervision for personal property of an  employee  damaged  or destroyed without fault on his or her part as a result of actions unique to  the  performance  of  his  or her official duties in accordance with rules and regulations promulgated by the commissioner of the  department of  corrections  and  community  supervision  with  the  approval of the comptroller;  or  any  claim  submitted  and  approved  by   the   chief administrator  of  the  courts  for  personal  property  of any judge or justice of the unified court system or of  any  nonjudicial  officer  or employee thereof damaged or destroyed, without fault on his or her part, by any party, witness, juror or bystander to court proceedings, provided no  such  claim may be certified for payment to a nonjudicial officer or employee who is  in  a  collective  negotiating  unit  until  the  chief administrator  shall deliver to the comptroller a certificate that there is in effect with respect to such negotiating unit a written  collective bargaining  agreement with the state pursuant to article fourteen of the civil service law which provides therefor; or any  claim  submitted  and approved  by the superintendent of state police for personal property of a member of the state police damaged or destroyed without fault  on  his or  her  part as a result of actions unique to the performance of police duties in accordance with  rules  and  regulations  promulgated  by  the superintendent  with  the  approval  of  the  comptroller;  or any claim submitted and approved by the head  of  a  state  department  or  agency having   employees  in  the  security  services  unit  or  the  security supervisors unit for personal property of a member of such units damaged or destroyed without fault on his or her part as  a  result  of  actions unique  to  the performance of law enforcement duties in accordance with rules and regulations promulgated by  the  department  or  agency  head, after  consultation  with  the  employee  organization representing such units and with the approval of the comptroller and payment of  any  such claim  shall not exceed the sum of three hundred fifty dollars. Where an agreement  between  the  state  and  an  employee  organization  reached pursuant  to the provisions of article fourteen of the civil service law provides for payments to be made to employees by  an  institution,  such payments  for  claims  not  in  excess  of  seventy-five dollars, or one hundred fifty dollars if otherwise provided in accordance with the terms of such agreement, may be made from a  petty  cash  account  established pursuant  to  section  one  hundred  fifteen of this chapter, and in the manner prescribed therein.   12-a. Notwithstanding any  inconsistent  provision  of  the  court  of claims  act,  examine, audit and certify for payment any claim in excess of two hundred fifty dollars for injuries  to  personal  property,  real property,  or  for personal injuries caused by the tort of an officer or  employee of the state while acting as such officer or employee, provided the claim shall have been submitted for  payment  by  the  head  of  the department or agency having supervision of such officer or employee, and further  provided  that any such claim in excess of one thousand dollars be approved by the attorney-general. Payment of any such claim shall not exceed the sum of five thousand dollars. Claims  of  two  hundred  fifty dollars  or  less  may  be paid in accordance with rules and regulations established by the department or agency head from a cash advance account created pursuant to section one hundred fifteen of this chapter.   12-b. Notwithstanding any  inconsistent  provision  of  the  court  of claims  act,  and  in  addition  to procedures for payment of claims set forth elsewhere in this section, examine, audit and certify for  payment any  claim  for  injuries  to  personal  property, real property, or for personal injuries caused by the tort of an officer or  employee  of  the state-operated  institutions  of the state university of New York, while acting as such officer or employee, provided the claim shall  have  been approved  and  submitted for payment by the chief administrative officer of such institution, or an appropriate designee.  Payment  of  any  such claim shall not exceed the sum of two hundred fifty dollars.   12-c.  Notwithstanding  any  inconsistent  provision  of  the court of claims act, examine,  audit  and  certify  for  payment  any  claim  for injuries  to  personal property, real property, or for personal injuries caused by the tort of a member of the organized militia or  an  employee in  the  division  of  military  and  naval  affairs  of  the  executive department, provided that the claim is  encompassed  by  the  waiver  of immunity and assumption of liability contained in section eight-a of the court of claims act, and provided further that the claim shall have been submitted  for  payment  by  the  adjutant  general  and approved by the attorney general. Payment of any such claim shall not exceed the sum  of twenty-five hundred dollars.   12-d.  Notwithstanding  any  inconsistent  provision  of  the court of claims act, examine, audit and certify for payment any  claim  submitted and  approved  by the head of a state department or agency, other than a department or agency specified in subdivision twelve  of  this  section, for  personal property of an employee damaged or destroyed in the course of the performance of official duties without fault on his or  her  part by  an  incarcerated individual, patient or client of such department or agency after March thirty-first, two thousand sixteen and prior to April first, two thousand twenty-one, provided no such claim may be  certified for payment to an officer or employee who is in a collective negotiating unit  until  the  director  of  employee  relations shall deliver to the comptroller a letter that there  is  in  effect  with  respect  to  such negotiating  unit  a  written collectively negotiated agreement with the state pursuant to article  fourteen  of  the  civil  service  law  which provides therefor. Payment of any such claim shall not exceed the sum of three   hundred  dollars.  No  person  submitting  a  claim  under  this subdivision shall have any claim for damages to such  personal  property approved  pursuant  to the provision of subdivision four of section five hundred thirty of the labor law or any  other  applicable  provision  of law.   12-e.  (a)  Notwithstanding any inconsistent provision of the court of claims act, where, and to the extent  that,  an  agreement  between  the state  and  an  employee  organization  entered into pursuant to article fourteen of the civil service law on behalf of  officers  and  employees serving  in positions in the administrative services unit, institutional services unit, operational services unit or  division  of  military  and naval  affairs  unit so provides, examine, audit and certify for payment any claim submitted and approved by the head of a  state  department  or  agency  for  personal  property  of  an  officer  or employee damaged or destroyed in the actual performance of official duties without fault  or negligence  of  the officer or employee other than a claim specified and covered  by  subdivision  twelve or twelve-d of this section after March thirty-first, two  thousand  sixteen  and  prior  to  April  first,  two thousand  twenty-one.  Payment of such claim shall not exceed the sum of three hundred fifty dollars. Where an agreement between  the  state  and such  employee organization entered into pursuant to article fourteen of the civil service law provides for payment to be made  to  officers  and employees  by a state department or agency, such payments for claims not in excess of the amount specified in subdivision three  of  section  one hundred  fifteen  of  this chapter may be made from a petty cash account established pursuant to section one hundred fifteen of this chapter  and in  the  manner  prescribed  therein  and pursuant to regulations of the comptroller. No person submitting a claim under this  subdivision  shall have  any  claim for damages to such personal property approved pursuant to the provisions of subdivision four of section five hundred thirty  of the labor law or any other applicable provision of law.  (b)  Notwithstanding any inconsistent provision of the court of claims act, where, and to the extent that, an agreement between the  state  and an  employee  organization  entered into pursuant to article fourteen of the civil service law on behalf of officers  and  employees  serving  in positions in the professional, scientific and technical services unit so provides, examine, audit and certify for payment any claim submitted and approved  by  the  head  of  a  state  department or agency for personal property of an officer or employee damaged or destroyed  in  the  actual performance  of  official  duties  without  fault  or  negligence of the officer or  employee  other  than  a  claim  specified  and  covered  by subdivision twelve or twelve-d of this section after March thirty-first, two  thousand  sixteen  and prior to April first, two thousand nineteen. Payment of such claim shall not exceed the sum of  three  hundred  fifty dollars.  Where  an  agreement  between  the  state  and  such  employee organization entered into pursuant to  article  fourteen  of  the  civil service law provides for payment to be made to officers and employees by a  state department or agency, such payments for claims not in excess of the amount specified in subdivision three of section one hundred fifteen of this chapter may be  made  from  a  petty  cash  account  established pursuant  to  section  one  hundred  fifteen  of this chapter and in the manner  prescribed  therein  and  pursuant   to   regulations   of   the comptroller.  No  person submitting a claim under this subdivision shall have any claim for damages to such personal property  approved  pursuant to  the provisions of subdivision four of section five hundred thirty of the labor law or any other applicable provision of law.   12-f. Notwithstanding any  inconsistent  provision  of  the  court  of claims  act,  examine,  audit  and  certify  for  payment  of  any claim submitted and approved by the head of the state department or agency for personal  property  of  an  officer  or  employee,  whose  position   is designated  managerial  or  confidential pursuant to article fourteen of the civil service law, and of civilian state employees of  the  division of  military  and  naval  affairs  in  the  executive  department  whose positions are not in, or are excluded from representation rights in, any recognized or certified negotiating unit, and of officers and  employees excluded  from representation rights under article fourteen of the civil service law pursuant to rules and regulations of the  public  employment relations  board,  damaged  or  destroyed  in  the actual performance of official duties without fault or negligence of the officer  or  employee other  than  a  claim  specified  and  covered  by subdivision twelve or twelve-d of this section  after  March  thirty-first,  nineteen  hundred  eighty-eight.  Payment  of  such claim shall not exceed the sum of three hundred fifty dollars.   Such payments  for  claims  not  in  excess  of seventy-five  dollars  may be made from a petty cash account established pursuant  to  section  one  hundred  fifteen  of this chapter and in the manner  prescribed  therein  and  pursuant   to   regulations   of   the comptroller.  No  person submitting a claim under this subdivision shall have any claim for damages to such personal property  approved  pursuant to  the  provision of subdivision four of section five hundred thirty of the labor law or any other applicable provision of law.   12-g. Notwithstanding any other provision of the court of  claims  act or  any  other  law  to the contrary, thirty days before the comptroller issues a check for payment  to  an  incarcerated  individual  serving  a sentence   of  imprisonment  with  the  department  of  corrections  and community supervision or to a prisoner confined at a local  correctional facility for any reason, including a payment made in satisfaction of any damage  award  in connection with any lawsuit brought by or on behalf of such incarcerated individual or prisoner against the state or any of its employees in federal court or any other  court,  the  comptroller  shall give  written notice, if required pursuant to subdivision two of section six hundred thirty-two-a of the executive law, to the office  of  victim services  that  such payment shall be made thirty days after the date of such notice.   13. In any instance in which the claim of a person under  the  age  of eighteen  years has been examined, audited, and certified for payment by the comptroller pursuant to subdivisions twelve-a or  twelve-b  of  this section,  an  application  for approval of such payment shall be made to the court of claims or a judge thereof. The  procedure  to  be  followed upon  such  application  shall  be the same as provided for in the civil practice law and rules, for the settlement or compromise of a  claim  or cause of action of a person under the age of eighteen years.   14.  Make,  amend  and  repeal  rules  and  regulations as he may deem necessary in the performance of the duties imposed upon him by law.   15. Except where provisions  for  refund  are  otherwise  specifically provided in any other law, general or special, upon the certification of the head of any state department or agency, and after audit and approval by  him,  refund within three years from the date of payment, any fee or portion of a fee or other moneys paid pursuant to any of the statutes of the state of New York, in any case in which:   a. The license, permit or certificate applied for is  not  issued,  or does not take effert or   b. the filing or certification requested is not made, or   c. the service requested is not rendered, or   d.  the payment made is in excess of the amount prescribed by statute, or   e. the licensee has entered the active armed services  of  the  United States in which event the refund shall be such proportion of the license fee paid as the number of full months remaining unexpired of the license period bears to the total number of months in such period.   Such refund shall be paid from moneys appropriated for such purpose or from  revenues in the custody of said department or agency, derived from fees collected by said department or agency.   16. Notwithstanding any inconsistent provision of law, no change shall be made in the  rate  or  eligibility  standards  for  state  employees' travel,  meals,  lodging,  and  other expenses for which the state makes payment (either in advance or by reimbursement), without the approval of the director of employee relations.   18. Prepare and publish, no later than January fifteenth in each year, a listing by department, board, commission, division or state agency  of  all audits made during the previous year with a brief description of the results  thereof, together with a listing of all such audits made during the preceding five years without a description. A copy thereof shall  be filed  with the senate finance committee and the assembly ways and means committee and copies  shall  be  available  to  any  state  agency  upon request.   19.  Notwithstanding  any  inconsistent  provision  of  law,  maintain detailed records of all activity commonly known as  "journal  transfers" relating to any fund or account of the state for which he or she has the duty pursuant to law to audit and maintain accountability, including any supporting documentation relating thereto.   20. On or before April fifteenth of each year, submit an annual report of such activity pursuant to subdivision nineteen of this section to the temporary president of the senate and to the speaker of the assembly.