N.Y. State Finance Law § 117: Statements of accounts not rendered

§ 117. Statements of accounts not rendered. The comptroller shall

state an account against every person who receives moneys belonging to

the state for which he does not account when required, charging him with

the amount received according to the best information which the

comptroller may have in regard thereto, with interest at six per centum

per annum from the time when the same was due and payable, and shall

deliver a certified copy of such account to the attorney-general for

prosecution, and such certified copy shall be presumptive evidence of

the indebtedness of such person to the state for the amount stated

therein. The person against whom an action is brought by the

attorney-general on any such account, shall be liable for and pay the

costs of the action whether final judgment therein shall be against him

or in his favor, unless he is sued as the representative of the person

originally accountable for such moneys.