N.Y. State Finance Law § 101: Checks and accounts

§ 101. Checks and accounts. Checks may be signed by the commissioner

of taxation and finance, and, if so authorized by such commissioner in

writing filed with the comptroller, by the head of the division of the

treasury of the department of taxation and finance and by such other

officers or persons employed in such department as the commissioner may

designate, which authorization may be revoked in like manner. The

comptroller shall countersign and enter in the proper books of his

department all checks so drawn and all receipts for money paid to the

treasury. Duplicate checks in lieu of issued checks lost or destroyed

may be executed to persons entitled to payment thereof upon such proofs

and conditions as the commissioner of taxation and finance and

comptroller may in their discretion require to indemnify the state

against loss. No such receipt shall be evidence of payment unless so

countersigned. The comptroller shall keep an account between the state

and the commissioner of taxation and finance, and therein charge such

commissioner with the balance in the treasury when he came into office,

and with all moneys received by him, and credit him with all warrants

drawn on and paid by him. He shall draw, in favor of the commissioner of

taxation and finance, on all corporations or companies in which the

state may own stock, for the dividends on such stock as they become due.

He shall procure from the books of the banks in which the commissioner

of taxation and finance makes his deposits, monthly statements of the

moneys received and paid out of the same. On the first Tuesday of every

month, or oftener if he deems it necessary, he shall carefully examine

the accounts of the debits and credits in the bank books kept by the

commissioner of taxation and finance. If he discovers any irregularity

or deficiency therein, he shall, unless rectified or explained to his

satisfaction, forthwith report the same to the governor.