N.Y. State Finance Law § 118: Statements of accounts rendered

§ 118. Statements of accounts rendered. The comptroller shall

immediately examine the accounts rendered by every public officer or

other person receiving moneys belonging to the state, with the vouchers,

and audit, adjust and make a statement thereof. If any necessary

vouchers are wanting or defective, he shall give notice to such person

to furnish proper vouchers within not less than thirty nor more than

ninety days, and at the expiration of such time he shall audit, adjust

and make a statement of such accounts on the vouchers and proofs before

him. He shall transmit a copy of every account as settled to such

persons, and if any balance is stated therein to be due the state, and

is not paid to the treasurer within ninety days after its transmission

to such person, the comptroller shall deliver a certified copy of such

account to the attorney-general for prosecution. Such certified copy

shall be presumptive evidence of the indebtedness of such person to the

state for the balance so certified, and if on the trial of any action

brought thereon, the defendant gives any evidence other than such as was

produced to the comptroller before the statement of such accounts, and

by means thereof, the balance so stated is reduced or no balance is

found to be due, the defendant shall be liable for and pay the costs of

such action.