N.Y. State Finance Law § 116: Rendition of accounts

§ 116. Rendition of accounts. The comptroller, from time to time,

shall require all public officers and other persons receiving moneys or

securities, or having the care and management of any property of the

state, of which an account is or is required to be kept in his office,

to render statements thereof to him; and all such officers or persons

shall render such statements at such time and in such form as he

requires, and at all times when required by law. He may require any one

presenting to him an account or claim for audit or settlement, to be

examined upon oath before him touching such account or claim, as to any

facts relating to its justness or correctness. He may issue a notice to

any person receiving moneys of the state for which he does not account

or to the legal representatives of such a person, requiring an account

and vouchers for the expenditure of such moneys to be rendered at a time

to be fixed not less than thirty nor more than ninety days from the date

of the service of the notice. Such notice shall be served by delivering

a copy thereof to such person or representative or leaving such copy at

his usual place of abode; and if such service is made by the sheriff of

the county, where the person served resided, the certificate of such

sheriff, and if made by any other person, the affidavit of such other

person, shall be presumptive evidence of such service.