2023 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 twenty-one  and  prior  to
April  first,  two  thousand  twenty-six,  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 twenty-one and  prior  to  April  first,  two
thousand  twenty-six.  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.