N.Y. Correction Law § 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.