N.Y. Executive Law § 44: Records and data in aid of audit; destruction of certain papers

§ 44. Records and data in aid of audit; destruction of certain papers.

1. Where powers and duties of the comptroller relate to moneys, funds or

securities of the state, or to state appropriations, or to funds and

securities administered under state supervision, or to obligations of

the state or of state agencies, the comptroller, except as provided in

subdivision two of this section, shall preserve all data and records

pertaining to his acts and proceedings in the exercise and performance

of such powers and duties, and of his transactions with other public

officers, and with corporations and individuals, in connection

therewith, to the end that the necessary information acquired by him

through such acts, proceedings and transactions may be at all times

available as an aid to the comptroller and his successors in exercising

the functions of audit of vouchers, official accounts, accrual and

collection of revenues and receipts, and of prescribed methods of

accounting.

2. Notwithstanding any other provision of this article, the

comptroller may destroy any of the following described papers now or

hereafter in the custody of the department of audit and control after

they have been in such custody six years or more:

a. Estimates and requisitions of state departments, commissions,

boards, bodies, officers and institutions;

b. Working papers;

c. Unsuccessful bids;

d. Any other papers which, in the judgment of the comptroller, are not

and will not be of use in connection with audits, accounts and

accountings, accrual and collection of revenues and receipts or payments

of moneys from the state treasury or from any fund or funds in his

custody.

The comptroller shall not destroy any papers which in his judgment

might be of historic value without first submitting a description

thereof to the commissioner of education and obtaining his consent to

their destruction. This subdivision shall not authorize the destruction

of any papers the preservation or production of which shall have been

directed by a court or judge for the purposes of an action or

proceeding.