N.Y. State Finance Law § 111: Payment and refund of state moneys except upon audit by comptroller prohibited

§ 111. Payment and refund of state moneys except upon audit by

comptroller prohibited. No moneys of the state, including moneys

collected in its behalf, and no moneys in the possession, custody or

control of any officer, agent, or agency of the state in his or its

representative capacity, and no moneys in or belonging to any fund or

depositary, title to which is vested in the state, shall hereafter be

paid, expended or refunded except upon audit by the comptroller. The

comptroller is hereby charged with the duty of compelling observance of

and compliance with the provisions of this section but any violation of

this section 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.