New York Laws
Article 6 - Management of Correctional Facilities
115 - Fiscal Accounts and Records.

§ 115. Fiscal accounts and records. 1. The superintendent of each
correctional facility shall maintain books of entry and such other
records as may be deemed necessary by the commissioner of correction in
order to fully account for cash receipts from all sources and all cash
disbursements from accounts established in the name of the facility or
the superintendent. Such books and records shall be in a form prescribed
by the commissioner of correction and shall be open at all times to the
commissioner and the comptroller and their authorized representatives.

2. The superintendent of each correctional facility shall also cause
to be prepared an annual inventory of the equipment and furnishings
received by the facility and to maintain same for the purpose of audit
or examination by the commissioner, the comptroller or their authorized
representatives.

3. All purchases for the use of any correctional facility shall be
made in conformance with the rules and regulations in effect or
established by the commissioner of correction, the comptroller and the
commissioner of the office of general services. The superintendent of
each correctional facility shall cause to be maintained a record of all
bills and receipts for expenditures made for goods or services for the
facility for the purpose of audit or examination by the commissioner,
the comptroller or their designated representatives.

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