New York Laws
Article 7 - Accounts and Audits
101 - Checks and Accounts.

§ 101. Checks and accounts. Checks may be signed by the commissioner
of taxation and finance, and, if so authorized by such commissioner in
writing filed with the comptroller, by the head of the division of the
treasury of the department of taxation and finance and by such other
officers or persons employed in such department as the commissioner may
designate, which authorization may be revoked in like manner. The
comptroller shall countersign and enter in the proper books of his
department all checks so drawn and all receipts for money paid to the
treasury. Duplicate checks in lieu of issued checks lost or destroyed
may be executed to persons entitled to payment thereof upon such proofs
and conditions as the commissioner of taxation and finance and
comptroller may in their discretion require to indemnify the state
against loss. No such receipt shall be evidence of payment unless so
countersigned. The comptroller shall keep an account between the state
and the commissioner of taxation and finance, and therein charge such
commissioner with the balance in the treasury when he came into office,
and with all moneys received by him, and credit him with all warrants
drawn on and paid by him. He shall draw, in favor of the commissioner of
taxation and finance, on all corporations or companies in which the
state may own stock, for the dividends on such stock as they become due.
He shall procure from the books of the banks in which the commissioner
of taxation and finance makes his deposits, monthly statements of the
moneys received and paid out of the same. On the first Tuesday of every
month, or oftener if he deems it necessary, he shall carefully examine
the accounts of the debits and credits in the bank books kept by the
commissioner of taxation and finance. If he discovers any irregularity
or deficiency therein, he shall, unless rectified or explained to his
satisfaction, forthwith report the same to the governor.

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