2023 New York Laws › STF - State Finance › Article 7 - Accounts and Audits › 112 - Accounting Systems; Approval of Contracts.

§  112.  Accounting systems; approval of contracts. 1. The comptroller
shall prepare and prescribe  a  system  of  accounting  and  a  form  of
accounts  to  be installed and observed in every state department and in
every state institution, which shall be accepted and  followed  by  them
respectively,  after  thirty  days'  notice  thereof.  Such  forms shall
include such a uniform  method  of  bookkeeping,  filing  and  rendering
accounts as may insure a uniform statement of purchase of like articles,
whether  by  the  pound,  measure  or otherwise, as the interests of the
public service may require, and a uniform method of  reporting  in  such
institutions  and  departments,  the amount and value of all produce and
other articles of maintenance raised upon the lands  of  the  state,  or
manufactured   in  such  institution,  and  which  may  enter  into  the
maintenance of such institution or department. All purchases for the use
of any department, office or work of the state government, shall be  for
cash.  Each  voucher,  whether  for  a purchase or for services or other
charge shall be filled up at the time it is taken. Where payment is  not
made  directly  by the department of taxation and finance, proof in some
proper form shall be furnished on oath that the voucher was so filled up
at the time it was taken, and that the money stated therein to have been
paid, was in fact paid in cash or by check or draft  on  some  specified
bank.
1-a.  The  system of accounting prescribed by the comptroller pursuant
to the provisions of subdivision one of this section shall be subject to
such internal control as the comptroller deems necessary.
2. (a) (i) Before any contract: (1) made for or by any  state  agency,
department,  board,  officer,  commission,  or  institution,  except the
office of general services or its  customer  agencies  serviced  by  the
office  of  general services business services center, shall be executed
or become effective,  whenever  such  contract  exceeds  fifty  thousand
dollars  in  amount,  it  shall  first  be approved by the office of the
comptroller and filed in his or her office;  (2)  made  for  or  by  the
office  of  general  services,  whether  for  itself or for its customer
agencies serviced by the office of general  services  business  services
center,  shall  be  executed or become effective, whenever such contract
exceeds eighty-five thousand  dollars  in  amount,  it  shall  first  be
approved  by  the  comptroller  and  filed  in his or her office; or (3)
established as a centralized contract  through  the  office  of  general
services  shall  be executed or become effective, whenever such contract
exceeds one hundred twenty-five thousand dollars  in  amount,  it  shall
first  be  approved  by  the comptroller and filed in his or her office;
provided, however,  before  any  purchase  order  or  other  procurement
transaction  issued  under  such centralized contract, which exceeds two
hundred  thousand  dollars  in  amount  shall  be  executed  or   become
effective,  it  shall  first be approved by the comptroller and filed in
his or her office. Provided, further, however, that with  the  exception
of  contracts  identified  in  subparagraph  (ii)  of this paragraph the
comptroller shall make a final written  determination  with  respect  to
approval  of  such contract within ninety days of the submission of such
contract to his or her office unless the comptroller  shall  notify,  in
writing,  the  state  agency, department, board, officer, commission, or
institution, prior to the expiration of the ninety day period,  and  for
good  cause, of the need for an extension of not more than fifteen days,
or a  reasonable  period  of  time  agreed  to  by  such  state  agency,
department,  board,  officer,  commission,  or institution and provided,
further, that such written determination or extension shall be made part
of the procurement record pursuant to paragraph f of subdivision one  of
section one hundred sixty-three of this chapter.
(ii) Before any contract established as a centralized contract through
the  office  of  general  services,  as  provided  for  in item three of
subparagraph (i) of this paragraph, or any contract made  in  accordance
with  subdivision  five,  six  or  paragraph b of subdivision sixteen of
section  three  hundred  fifty-five  of the education law, section three
hundred seventy-three of the education law,  section  sixty-two  hundred
eighteen of the education law, or section sixty-two hundred seventy-five
of  the  education  law,  shall  be  executed  or become effective, such
contract shall first be approved by the comptroller and filed in his  or
her  office.  Provided, however, that the comptroller shall make a final
written determination with respect to approval of such  contract  within
seventy-five  days  of  the  submission  of  such contract to his or her
office unless the  comptroller  shall  notify,  in  writing,  the  state
agency, department, board, officer, commission, or institution, prior to
the  expiration  of  the seventy-five day period, and for good cause, of
the need for an extension of not more than fifteen days, or a reasonable
period of time agreed  to  by  such  state  agency,  department,  board,
officer,  commission,  or  institution  and provided, further, that such
written determination or extension shall be made part of the procurement
record pursuant to paragraph f of subdivision one of section one hundred
sixty-three of this chapter.
(b) Whenever any liability of any nature shall be incurred by  or  for
any state department, board, officer, commission, or institution, notice
that  such  liability  has  been  incurred shall be immediately given in
writing to the state comptroller.
3. A contract or other instrument wherein the  state  or  any  of  its
officers, agencies, boards or commissions agrees to give a consideration
other  than the payment of money, when the value or reasonably estimated
value of such consideration exceeds twenty-five thousand dollars,  shall
not  become  a  valid enforceable contract unless such contract or other
instrument shall first be approved by the comptroller and filed  in  his
office.
4.  The  provisions  of  this  section shall be controlling, any other
general, special or local law  inconsistent  therewith  notwithstanding,
unless  this  section  is expressly and specifically referred to in such
other general, special or  local  law;  except  that  any  agreement  or
contract  negotiated  pursuant  to article fourteen of the civil service
law, in accordance with article twenty-four  of  the  executive  law  or
otherwise,  shall  not be subject to the requirements of this section or
chapter and shall become effective and binding in  accordance  with  the
provisions of said article fourteen.