New York Laws
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.

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