N.Y. State Finance Law § 7: Duties of department of taxation and finance

§ 7. Duties of department of taxation and finance. The commissioner of

taxation and finance shall receive all moneys paid into the treasury of

the state, pay all warrants drawn by the comptroller on the treasury in

a timely manner, make no payment out of the treasury except on the

warrant of the comptroller, and annually report to the legislature an

exact statement of the balance in the treasury, at the close of the

preceding fiscal year, with a summary of the receipts into and payments

from the treasury during such year.