N.Y. Const. art. V, § 1: Comptroller and attorney-general, election, qualifications and duties; payment of state moneys without audit void

ARTICLE V

Officers and Civil Departments

Section 1. The comptroller and attorney-general shall be chosen at the

same general election as the governor and hold office for the same term,

and shall possess the qualifications provided in section 2 of article

IV. The legislature shall provide for filling vacancies in the office of

comptroller and of attorney-general. No election of a comptroller or an

attorney-general shall be had except at the time of electing a governor.

The comptroller shall be required: (1) to audit all vouchers before

payment and all official accounts; (2) to audit the accrual and

collection of all revenues and receipts; and (3) to prescribe such

methods of accounting as are necessary for the performance of the

foregoing duties. The payment of any money of the state, or of any money

under its control, or the refund of any money paid to the state, except

upon audit by the comptroller, shall be void, and may be restrained upon

the suit of any taxpayer with the consent of the supreme court in

appellate division on notice to the attorney-general. In such respect

the legislature shall define the powers and duties and may also assign

to him or her: (1) supervision of the accounts of any political

subdivision of the state; and (2) powers and duties pertaining to or

connected with the assessment and taxation of real estate, including

determination of ratios which the assessed valuation of taxable real

property bears to the full valuation thereof, but not including any of

those powers and duties reserved to officers of a county, city, town or

village by virtue of sections seven and eight of article nine of this

constitution. The legislature shall assign to him or her no

administrative duties, excepting such as may be incidental to the

performance of these functions, any other provision of this constitution

to the contrary notwithstanding.