ยง 110. Certification or approval of accounts and vouchers. 1.
Certification or approval of the accounts or vouchers of a department,
or of a division, board, body, bureau, officer or employee in a
department, for personal service, maintenance, and operation, for
submission to the comptroller for audit, shall be made by the head of
the department, or by such authority or authorities in the department as
shall be designated by the head of the department by a rule or written
direction filed with the comptroller. The head of the department may
authorize one or more officers or employees in the department to make
such designations. Such authorization shall be in writing and shall be
effective upon approval by the comptroller and filing in his office.
2. For the purposes of this section, the heads of the commissions,
divisions and offices within the executive department shall be treated
as department heads.
Structure New York Laws
Article 7 - Accounts and Audits
100 - Public Accounts to Be Kept in Dollars, Dimes and Cents.
102 - Amounts of Unpaid Checks, Drafts or Debit Cards to Be Paid Into the Abandoned Property Fund.
103 - State Papers and Securities.
104 - Examination and Inventory of State Securities.
106-A - Public Funds on Deposit.
107 - Monthly Statement of Balances in State Depositories.
108 - Application of Federal Moneys to Expense of the Audit and Disbursement Thereof.
109 - Proofs Required Upon Audit by the Comptroller.
109-A - Alternative Proofs Authorized for Audit by the Comptroller.
110 - Certification or Approval of Accounts and Vouchers.
111 - Payment and Refund of State Moneys Except Upon Audit by Comptroller Prohibited.
112 - Accounting Systems; Approval of Contracts.
113 - Itemized Accounts of Public Officers.
117 - Statements of Accounts Not Rendered.
118 - Statements of Accounts Rendered.
119 - Statement of Joint Accounts.
120 - Other Remedies Preserved.
121 - Payments to State Treasurer; Financial Statements.