NY State Fin L § 109 (2021)
2021 New York Laws STF - State Finance Article 7 - Accounts and Audits 109 - Proofs Required Upon Audit by the Comptroller.

§  109.  Proofs  required  upon  audit  by  the  comptroller.  1.  The   comptroller shall not draw his  warrant  for  the  payment  of  any  sum   appropriated,   except   for   salaries   and   other  expenditures  and   appropriations, the amounts of which are duly established and  fixed  by   law,  until  the  person  demanding  the same presents to him a detailed   statement thereof in items and makes all reports required of him by law.   If such statement is for services rendered  or  articles  furnished,  it   must  show  when,  where,  to  whom  and  under what authority they were   rendered or furnished; if for traveling expenses, the distance traveled,   between what places, the duty or business for the performance  of  which   the expenses were incurred, and the dates and items of each expenditure;   if  for reimbursement of other necessary and incidental expenses, a bill   duly receipted must be attached to the statement.    Each  statement  of   accounts  must  contain  a  certificate  by  or  on  behalf of the party   presenting the same to the effect that it is  just,  true  and  correct,   that  no  part thereof has been paid, except as stated therein, and that   the balance therein stated is actually due and owing. No  payment  shall   be  made  to any salaried state officer or commissioner having an office   established by law, for personal expenses incurred by him while  in  the   discharge  of  his  duties  as such officer or commissioner at the place   where such office is located. No manager, trustee or  other  officer  of   any  state  charitable  or  other institution, receiving moneys from the   state treasury for the maintenance or support in whole  or  in  part  of   such  institution, shall be interested in any purchase or sale by any of   such officers.1-a. Notwithstanding the provisions of subdivision one of this section   the comptroller may authorize payment based on any invoice used  in  the   vendor's normal course of business without requiring certification.2.  The  comptroller  may  fix  for any state department, institution,   agency or any  part  thereof  a  per  diem  allowance  in  lieu  of  the   submission of an itemized travel expense claim.3.  The  comptroller shall not draw his warrant for the payment of the   salary of any person except upon audit of a payroll, or  other  voucher,   therefor,  approved  by  the  department  employing  such  person.  Such   approval shall be in writing and signed by the head of  such  department   or  by  a person designated in writing by the head of such department to   act for him. Such designation shall  be  filed  in  the  office  of  the   comptroller.4.  The comptroller shall not approve for payment any expenditure from   any fund except upon audit of such vouchers or other  documents  as  are   necessary to insure that such payment is lawful and proper.5.  Notwithstanding  the  provisions  of  this or any other law, those   officers and employees of the  state,  other  than  those  specified  in   subdivision  six  of  this  section, who hold positions in the executive   branch for which there is in force on  December  thirty-first,  nineteen   hundred  eighty an appropriation which specifies an amount for a payment   in lieu of expenses, shall on and after January first, nineteen  hundred   eighty-one  not  be  eligible  to receive such payment and shall instead   receive, and officers holding positions indicated in section one hundred   sixty-nine of the executive law shall receive, effective January  first,   nineteen  hundred  eighty-five,  a  per  diem  allowance  when in travel   status, in accordance with rules and regulations of the comptroller,  of   seventy-five   dollars  or,  effective  April  first,  nineteen  hundred   ninety-three, at the option of the officer  or  employee,  reimbursement   for  expenses  incurred  when in travel status, in accordance with rules   and regulations of the comptroller, in amounts which shall be  equal  to   the  allowances  provided  to managerial or confidential employees under   procurement and disbursement guidelines of the  comptroller,  and  shall    receive  reimbursement  for actual and necessary transportation expenses   when in travel status in accordance with rules and  regulations  of  the   comptroller.6.  Notwithstanding  the  provisions  of this or any other law, on and   after January first, nineteen  hundred  eighty-one,  the  heads  of  the   executive  department, the department of law and the department of audit   and control and the  lieutenant  governor,  upon  certification  to  the   department  of  audit and control by such officer or his duly designated   representative that the amounts in lieu of expenses  currently  provided   or  the currently provided payment in reimbursement of all necessary and   actual expenses incurred  incidental  to  the  performance  of  official   duties and obligations applicable on the effective date of this act have   been  expended,  shall  receive reimbursement for actual, reasonable and   necessary expenses incurred incidental to the  performance  of  official   duties and obligations for expenses in excess of such amounts in lieu of   expenses   or   such   payments  in  reimbursement  currently  provided.   Reimbursement for such expenses provided by this subdivision  in  excess   of the amounts currently provided shall be obtained by submitting travel   or other expense claims to the comptroller, in accordance with rules and   regulations of the comptroller.7.  Notwithstanding the provisions of this or any other law, the heads   of the executive department, the department of law and the department of   audit and control and the lieutenant governor shall on and after January   first, nineteen hundred eighty-three, receive payment  in  reimbursement   for actual, reasonable and necessary expenses incurred incidental to the   performance of official duties and obligations. Such payment may be made   monthly  in installments pursuant to a schedule approved by the director   of the budget; provided, however, that in  no  event  shall  the  annual   amount  of such payments exceed the amount of such expenses as certified   by such officer.  Effective on that date payment  in  lieu  of  expenses   shall no longer be made.8.  The foregoing provisions of this section shall not be construed to   limit, in any manner, the right of the comptroller to demand such  other   proofs as he shall deem necessary.