N.Y. State Finance Law § 109: Proofs required upon audit by the comptroller

§ 109. Proofs required upon audit by the comptroller. 1. The

comptroller shall not draw his warrant for the payment of any sum

appropriated, except for salaries and other expenditures and

appropriations, the amounts of which are duly established and fixed by

law, until the person demanding the same presents to him a detailed

statement thereof in items and makes all reports required of him by law.

If such statement is for services rendered or articles furnished, it

must show when, where, to whom and under what authority they were

rendered or furnished; if for traveling expenses, the distance traveled,

between what places, the duty or business for the performance of which

the expenses were incurred, and the dates and items of each expenditure;

if for reimbursement of other necessary and incidental expenses, a bill

duly receipted must be attached to the statement. Each statement of

accounts must contain a certificate by or on behalf of the party

presenting the same to the effect that it is just, true and correct,

that no part thereof has been paid, except as stated therein, and that

the balance therein stated is actually due and owing. No payment shall

be made to any salaried state officer or commissioner having an office

established by law, for personal expenses incurred by him while in the

discharge of his duties as such officer or commissioner at the place

where such office is located. No manager, trustee or other officer of

any state charitable or other institution, receiving moneys from the

state treasury for the maintenance or support in whole or in part of

such institution, shall be interested in any purchase or sale by any of

such officers.

1-a. Notwithstanding the provisions of subdivision one of this section

the comptroller may authorize payment based on any invoice used in the

vendor's normal course of business without requiring certification.

2. The comptroller may fix for any state department, institution,

agency or any part thereof a per diem allowance in lieu of the

submission of an itemized travel expense claim.

3. The comptroller shall not draw his warrant for the payment of the

salary of any person except upon audit of a payroll, or other voucher,

therefor, approved by the department employing such person. Such

approval shall be in writing and signed by the head of such department

or by a person designated in writing by the head of such department to

act for him. Such designation shall be filed in the office of the

comptroller.

4. The comptroller shall not approve for payment any expenditure from

any fund except upon audit of such vouchers or other documents as are

necessary to insure that such payment is lawful and proper.

5. Notwithstanding the provisions of this or any other law, those

officers and employees of the state, other than those specified in

subdivision six of this section, who hold positions in the executive

branch for which there is in force on December thirty-first, nineteen

hundred eighty an appropriation which specifies an amount for a payment

in lieu of expenses, shall on and after January first, nineteen hundred

eighty-one not be eligible to receive such payment and shall instead

receive, and officers holding positions indicated in section one hundred

sixty-nine of the executive law shall receive, effective January first,

nineteen hundred eighty-five, a per diem allowance when in travel

status, in accordance with rules and regulations of the comptroller, of

seventy-five dollars or, effective April first, nineteen hundred

ninety-three, at the option of the officer or employee, reimbursement

for expenses incurred when in travel status, in accordance with rules

and regulations of the comptroller, in amounts which shall be equal to

the allowances provided to managerial or confidential employees under

procurement and disbursement guidelines of the comptroller, and shall

receive reimbursement for actual and necessary transportation expenses

when in travel status in accordance with rules and regulations of the

comptroller.

6. Notwithstanding the provisions of this or any other law, on and

after January first, nineteen hundred eighty-one, the heads of the

executive department, the department of law and the department of audit

and control and the lieutenant governor, upon certification to the

department of audit and control by such officer or his duly designated

representative that the amounts in lieu of expenses currently provided

or the currently provided payment in reimbursement of all necessary and

actual expenses incurred incidental to the performance of official

duties and obligations applicable on the effective date of this act have

been expended, shall receive reimbursement for actual, reasonable and

necessary expenses incurred incidental to the performance of official

duties and obligations for expenses in excess of such amounts in lieu of

expenses or such payments in reimbursement currently provided.

Reimbursement for such expenses provided by this subdivision in excess

of the amounts currently provided shall be obtained by submitting travel

or other expense claims to the comptroller, in accordance with rules and

regulations of the comptroller.

7. Notwithstanding the provisions of this or any other law, the heads

of the executive department, the department of law and the department of

audit and control and the lieutenant governor shall on and after January

first, nineteen hundred eighty-three, receive payment in reimbursement

for actual, reasonable and necessary expenses incurred incidental to the

performance of official duties and obligations. Such payment may be made

monthly in installments pursuant to a schedule approved by the director

of the budget; provided, however, that in no event shall the annual

amount of such payments exceed the amount of such expenses as certified

by such officer. Effective on that date payment in lieu of expenses

shall no longer be made.

8. The foregoing provisions of this section shall not be construed to

limit, in any manner, the right of the comptroller to demand such other

proofs as he shall deem necessary.