2023 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.