N.Y. State Finance Law § 8: Duties of the comptroller

§ 8. Duties of the comptroller. The comptroller shall: 1. Superintend

the fiscal concerns of the state.

2. Keep, audit and state all accounts in which the state is

interested, and keep accurate and proper books, showing their conditions

at all times.

2-a. Operate and maintain and at his discretion revise and modify a

state accounting and financial reporting system:

a. which accurately and systematically accounts for all revenues,

receipts, resources and property of the state and each of its agencies;

for all advances to each agency, for all appropriations and

reappropriations made to each agency, for all adjustments, segregations

and allocations of such appropriations and reappropriations, and for all

expenditures, disbursements, and recorded encumbrances made pursuant to

such appropriations, reappropriations, and advances; and, from which he

shall be able to obtain accurate annual and interim reports of such

expenditure information for state purposes, local assistance, capital

projects, debt service and general state charges, by fund type, by fund,

by agency, by major program or purpose, by fiscal year of appropriation,

by month of expenditure, disbursement, and encumbrance, and by the same

level of detail as is contained in the appropriations bills enacted for

the fiscal years involved, and of such revenue information by fund type,

by fund, and by revenue source including repayments of advances and each

tax both in total and net of refunds and reimbursements.

b. from which he shall be able to obtain accurate annual and interim

financial statements and other reports which present fairly and with

full disclosure the financial position and results of operations of the

state of New York, for state fiscal years commencing on or after April

first, nineteen hundred eighty-two, or earlier at the discretion of the

comptroller, in conformance with generally accepted accounting

principles.

c. which makes it possible to determine and demonstrate compliance

with finance-related legal and contractual provisions to which the state

or any of its agencies are subject.

d. which is subject to such internal control as the comptroller deems

necessary.

2-b. For the purposes of the New York state governmental

accountability, audit and internal control act, assist in the

development and implementation of an audit program for the state by:

a. Either as part of one or more audits, or separately, conducting

periodic audits of internal controls and operations of state agencies

(other than those state agencies for which an audit is required pursuant

to sections nine hundred fifty-three and nine hundred fifty-four of the

executive law) and of covered authorities. All such audits shall be

performed in accordance with generally accepted government auditing

standards. Nothing in the New York state governmental accountability,

audit and internal control act shall be deemed to diminish or impair the

comptroller's power to audit and authority to supervise accounts under

articles V and X of the state constitution and this chapter. The audits

shall identify internal control weaknesses that have not been corrected

and actions that are recommended to correct these weaknesses. If any

such internal control weaknesses are significant or material with

respect to the operations of the agency that is the subject of the

audit, the comptroller shall so state. The comptroller shall make

available to the public the results of any such audits.

b. Providing technical assistance to state agencies and covered

authorities and, upon request, to the state legislature and the

judiciary in the implementation of internal audit functions, which shall

be consistent with generally accepted standards for internal auditing

and, upon request, interpreting such standards.

2-c. Provide technical assistance, including the issuance of internal

control standards, to state agencies and covered authorities and, upon

request, to the state legislature and the judiciary in the

implementation and periodic evaluation of internal controls, which shall

be consistent with generally accepted standards for internal control

and, upon request, interpret such standards.

2-d. a. Establish, in consultation with the heads of state agencies,

standards for the design, operation and maintenance of agency accounting

systems which: (1) permit the collection of information necessary in the

preparation of annual and interim financial statements in conformance

with generally accepted accounting principles, (2) facilitate the

comparison of information from different agencies, and (3) assure the

accuracy and reliability of accounting information.

b. Provide technical assistance to state agencies regarding the design

and operation of agency accounting systems.

c. Establish guidelines so that changes to state agency accounting

systems bring those systems into greater conformity with the standards

established by the comptroller pursuant to this subdivision.

3. Examine, audit and settle the accounts of all public officers and

other persons indebted to the state, and certify the amount or balance

due thereon.

4. Audit the accrual and collection of all revenues and receipts.

5. Keep and maintain in alphabetical order, a list of names and

addresses of all state officers and employees.

6. Examine, audit and liquidate the claims of all persons against the

state, if payment thereof out of the treasury is provided for by law.

7. Audit all vouchers of any person, corporation, association, state

or other public officer, department or institution, to whom or which

moneys appropriated are payable, or are authorized or directed to be

paid pursuant to law, before issuing his warrant for the payment

thereof; and vouchers shall be required in all such cases.

8. Draw warrants on the treasury for the payment of the moneys

directed by law to be paid out of the treasury, but no such warrant

shall be drawn unless authorized by law, and every such warrant shall

refer to the law under which it is drawn.

9. Make a report to the legislature prior to the convening of its

annual session, containing a complete statement of every fund of the

state including every fund under the supervision or control of any

department or any officer or division, bureau, commission, board or

other organization therein from whatever source derived and whether or

not deposited in the treasury, other than the funds of moneyed

corporations or private bankers in liquidation or rehabilitation,

together with a citation of the statute authorizing the creation or

establishment of each such fund, all balances of money and receipts and

disbursements during the preceding fiscal year, a statement of each

object of disbursement, the funds, if any, from which paid or to be

paid, a schedule by month of the investments of cash not needed for day

to day operations including but not limited to total investment income,

the average daily invested balance and related yields for each fund, and

a statement of all claims against the state presented to him where no

provision or an insufficient provision for the payment thereof has been

made by law, with the facts relating thereto and his opinion thereon,

and suggesting plans for the improvement and management of the public

resources, and containing such other information and recommendations

relating to the fiscal affairs of the state, as in his judgment should

be communicated to the legislature, provided that:

a. Such reports for fiscal years commencing on or after April first,

nineteen hundred eighty-one, or for any earlier fiscal year if the

comptroller shall determine that it is possible to do so, shall also

contain: (1) financial statements which present fairly and with full

disclosure the financial position and results of operations of the state

of New York in conformance with generally accepted accounting principles

including all financial statements required by generally accepted

accounting principles to be included in a comprehensive annual financial

report, except that until paragraph c of this subdivision shall be

controlling, information pertaining to general fixed assets accounts

shall be presented as the comptroller shall deem appropriate; (2) a

summary of significant accounting policies followed in the presentation

of the financial statements required by this subdivision including: (i)

the decisions which were made by the comptroller in interpreting

generally accepted accounting principles for use in the preparation of

the financial statements and the basis of such decisions, and (ii) any

deviations from generally accepted accounting principles authorized by

section eight-a of this chapter, the reasons for each such deviation and

his estimate of the effect of each such deviation on the financial

position or results of operations of the state as reported pursuant to

this paragraph; (3) such other financial, statistical and descriptive

information as may materially affect the financial position and

financial operations of the state and its various agencies, authorities

and instrumentalities; (4) a combined balance sheet and statement of

revenue and expenditures for each of the prior four fiscal years

prepared in conformance with generally accepted accounting principles;

however, such financial information for fiscal years commencing on or

before April first, nineteen hundred seventy-nine may be omitted if, in

the opinion of the comptroller, reliable, comparable information is not

available; (5) a statement as to the fund type into which each of the

funds of the state has been classified and an explanation of the basis

upon which the various funds of the state have been classified into the

fund types utilized in the financial statements required by this

paragraph; and (6) a narrative description of all significant activities

planned, underway, and completed during the previous twelve months,

which shall enable the comptroller to comply with the requirements of

this section.

b. Notwithstanding any provision of law to the contrary such reports

for fiscal years commencing on or after April first, nineteen hundred

eighty-two: (1) shall be submitted to the legislature within one hundred

twenty days after the close of the fiscal year to which it pertains; (2)

shall also incorporate a certification from an independent certified

public accountant who has conducted an independent audit of the

financial statements of the state; and (3) shall also include, in a

manner which conforms with generally accepted accounting principles,

information regarding the operations of those public authorities and

public benefit corporations, a majority of whose members are appointed

by the governor.

c. Complying with applicable bidding procedures, the comptroller shall

select an independent certified public accountant to conduct an

independent audit of the state's annual financial information statements

in conformance with government auditing standards. The results of such

audit shall be transmitted in accordance with the provisions of section

one hundred twenty-two-a of this chapter.

d. Notwithstanding any provision of law to the contrary such reports

for fiscal years commencing on or after April first, nineteen hundred

eighty-seven shall also incorporate information presented in a manner

that conforms with generally accepted accounting principles which

presents fairly and with full disclosure the financial position of the

general fixed assets accounts of the state.

9-a. a. Issue, on or before the fifteenth day of each month and cause

to be published in the state register, a report including (1) a summary

of the preceding month's investments of cash not needed for day to day

operations including but not limited to total investment income, the

average daily investment balance and related yield; and (2) a statement

setting forth briefly the several receipts of and disbursements from the

general fund during the preceding month, and also the total of such

receipts and disbursements from the beginning of the fiscal year to the

close of such preceding month and the cash balance of the general fund,

exclusive of receipts and disbursements on account of temporary

borrowing, at the close of such preceding month, provided that for state

fiscal years beginning on or after April first, nineteen hundred

eighty-two the comptroller shall include in such reports the required

information for all funds and fund types.

b. Commencing with the state fiscal year beginning in nineteen hundred

eighty-four, issue within thirty days of the close of each calendar

quarter and cause to be published in the state register a statement

setting forth the revenues of and expenditures from all governmental

funds of the state during the preceding calendar quarter and the total

of such revenues and expenditures from the beginning of the fiscal year

to the close of the preceding calendar quarter. Commencing with the

state fiscal year beginning in nineteen hundred eighty-nine, the

quarterly report containing such statement shall also include a combined

balance sheet for all governmental funds of the state during the

preceding calendar quarter. Both the statement of revenues and

expenditures and the balance sheet shall be prepared in accordance with

generally accepted accounting principles.

c. Commencing with the state fiscal year beginning in nineteen hundred

ninety-one, the quarterly report prepared pursuant to paragraph b of

this subdivision shall also contain: (1) a statement of disbursements

and expenditures for each department and major agency of the state,

along with a reconciliation statement for such disbursements and

expenditures; and (2) a statement of receipts and revenues for the major

revenue sources of the state, along with a reconciliation statement for

such receipts and revenues. Such statements shall reconcile with reports

prepared pursuant to subdivision nine of this section.

9-b. Make monthly reports during state fiscal years commencing on or

after April first, nineteen hundred eighty-two, within ten days of the

close of each month, to the chairman of the senate finance committee and

the chairman of the assembly ways and means committee for the use of

such committees and the information of the legislature, containing a

complete statement of disbursements, expenditures, receipts and revenues

for the prior month and year-to-date. The reports shall include

information for all funds and, with regard to such disbursements and

expenditures, shall be based on the then current fiscal year's

appropriations and appropriations available from the prior fiscal year.

Such reports for each fiscal year shall contain such additional and

detailed information and shall be organized in such manner as the

chairman of the senate finance committee and the chairman of the

assembly ways and means committee shall have last requested at least

forty-five days prior to the beginning of such fiscal year. The

comptroller may promulgate such rules and regulations, applicable to any

or all state officers or employees, as may be necessary to obtain any

data required for making such reports. Such reports shall be prepared

and presented in accordance with the accounting principles and policies

used in the preparation of the budget documents for the then current

fiscal year submitted by the governor pursuant to sections twenty-two

and twenty-three of this chapter unless the chairman of the senate

finance committee and the chairman of the assembly ways and means

committee shall have requested a different preparation or presentation.

10. Represent and vote for the state, either in person or by proxy, at

all meetings and on all occasions where the state is entitled to

representation or vote as stockholder in a corporation or joint-stock

association.

11. Supervise the administration of all the funds paid into any court

of record or ordered to be so paid by a judgment, order or decree of any

such court of record, and/or paid to the public administrator of any

county and/or to the county treasurer of any county to whom letters of

administration have been or shall be granted, or to any other

administrator having the custody of funds payable to the state

comptroller pursuant to the provisions of section two thousand two

hundred twenty-two of the surrogate's court procedure act. He shall have

power and authority to institute proceedings to enforce obedience to the

judgments, orders or decrees of the said courts for the deposit of

moneys and securities into court, and prescribe regulations and rules

for the care and disposition thereof, which shall be observed by all

parties interested therein, unless the court having jurisdiction over

the same, shall make different directions by special order duly entered

in accordance with article twenty-six of the civil practice law and

rules. The comptroller may at any time require any county clerk or clerk

of any court of record, to file with any county treasurer an officially

certified copy of any record, document or paper, or extracts therefrom,

which he may deem necessary for the use of said county treasurer in the

administration of such funds.

The comptroller may at his discretion petition the surrogate of any

county having jurisdiction praying for a judicial settlement of the

accounts of any such administrator or county treasurer, and that such

administrator or county treasurer, may be cited to show cause why he

should not render and settle an account in the manner prescribed in the

surrogate's court procedure act.

The comptroller shall not designate as a depositary of funds or moneys

paid into court any trust company, bank, banking association or banker,

nor authorize any deposit in any such depositary of funds or moneys paid

into court, until the comptroller shall have required such depositary to

execute to the people of the state an undertaking, in an amount approved

by the county judge of the county where such trust company, bank,

banking association or banker is located, or by a justice of the supreme

court in the county where such depositary is located if the location of

same be in the city of New York, providing for the payment of a rate of

interest to be agreed upon by the depositary and the comptroller. Such

undertaking shall be filed in the office of the comptroller and shall be

secured by a deposit of bonds as provided by section one hundred five of

this chapter. Or, in lieu of such undertaking and deposit of securities,

the comptroller may require such depositary to execute to the people of

the state of New York an undertaking, with a surety company authorized

to transact business in the state of New York as surety, in such form as

the attorney-general shall prescribe, and in an amount approved by the

county judge of the county where such trust company, bank, banking

association or banker is located, or by a justice of the supreme court

in the county where such depositary is located if the location of same

be in the city of New York, and by the comptroller, except that the

comptroller may designate savings banks as depositaries of funds or

moneys paid into court and authorize the public officer making such

deposits to comply with the practice relating to the deposit of moneys

in savings banks.

12. Notwithstanding any inconsistent provision of the court of claims

act, examine, audit and certify for payment any claim submitted and

approved by the head of any institution in the department of mental

hygiene, the department of corrections and community supervision, the

department of health or the office of children and family services for

personal property damaged or destroyed by any incarcerated individual

thereof, or for personal property of an employee damaged or destroyed

without fault on his or her part, by a fire in said institution; or any

claim submitted and approved by the head of any institution in the

department of mental hygiene or the office of children and family

services for real or personal property damaged or destroyed or for

personal injuries caused by any patient during thirty days from the date

of his or her escape from such institution; or any claim submitted and

approved by the commissioner of the department of corrections and

community supervision for personal property of an employee damaged or

destroyed without fault on his or her part as a result of actions unique

to the performance of his or her official duties in accordance with

rules and regulations promulgated by the commissioner of the department

of corrections and community supervision with the approval of the

comptroller; or any claim submitted and approved by the chief

administrator of the courts for personal property of any judge or

justice of the unified court system or of any nonjudicial officer or

employee thereof damaged or destroyed, without fault on his or her part,

by any party, witness, juror or bystander to court proceedings, provided

no such claim may be certified for payment to a nonjudicial officer or

employee who is in a collective negotiating unit until the chief

administrator shall deliver to the comptroller a certificate that there

is in effect with respect to such negotiating unit a written collective

bargaining agreement with the state pursuant to article fourteen of the

civil service law which provides therefor; or any claim submitted and

approved by the superintendent of state police for personal property of

a member of the state police damaged or destroyed without fault on his

or her part as a result of actions unique to the performance of police

duties in accordance with rules and regulations promulgated by the

superintendent with the approval of the comptroller; or any claim

submitted and approved by the head of a state department or agency

having employees in the security services unit or the security

supervisors unit for personal property of a member of such units damaged

or destroyed without fault on his or her part as a result of actions

unique to the performance of law enforcement duties in accordance with

rules and regulations promulgated by the department or agency head,

after consultation with the employee organization representing such

units and with the approval of the comptroller and payment of any such

claim shall not exceed the sum of three hundred fifty dollars. Where an

agreement between the state and an employee organization reached

pursuant to the provisions of article fourteen of the civil service law

provides for payments to be made to employees by an institution, such

payments for claims not in excess of seventy-five dollars, or one

hundred fifty dollars if otherwise provided in accordance with the terms

of such agreement, may be made from a petty cash account established

pursuant to section one hundred fifteen of this chapter, and in the

manner prescribed therein.

12-a. Notwithstanding any inconsistent provision of the court of

claims act, examine, audit and certify for payment any claim in excess

of two hundred fifty dollars for injuries to personal property, real

property, or for personal injuries caused by the tort of an officer or

employee of the state while acting as such officer or employee, provided

the claim shall have been submitted for payment by the head of the

department or agency having supervision of such officer or employee, and

further provided that any such claim in excess of one thousand dollars

be approved by the attorney-general. Payment of any such claim shall not

exceed the sum of five thousand dollars. Claims of two hundred fifty

dollars or less may be paid in accordance with rules and regulations

established by the department or agency head from a cash advance account

created pursuant to section one hundred fifteen of this chapter.

12-b. Notwithstanding any inconsistent provision of the court of

claims act, and in addition to procedures for payment of claims set

forth elsewhere in this section, examine, audit and certify for payment

any claim for injuries to personal property, real property, or for

personal injuries caused by the tort of an officer or employee of the

state-operated institutions of the state university of New York, while

acting as such officer or employee, provided the claim shall have been

approved and submitted for payment by the chief administrative officer

of such institution, or an appropriate designee. Payment of any such

claim shall not exceed the sum of two hundred fifty dollars.

12-c. Notwithstanding any inconsistent provision of the court of

claims act, examine, audit and certify for payment any claim for

injuries to personal property, real property, or for personal injuries

caused by the tort of a member of the organized militia or an employee

in the division of military and naval affairs of the executive

department, provided that the claim is encompassed by the waiver of

immunity and assumption of liability contained in section eight-a of the

court of claims act, and provided further that the claim shall have been

submitted for payment by the adjutant general and approved by the

attorney general. Payment of any such claim shall not exceed the sum of

twenty-five hundred dollars.

12-d. Notwithstanding any inconsistent provision of the court of

claims act, examine, audit and certify for payment any claim submitted

and approved by the head of a state department or agency, other than a

department or agency specified in subdivision twelve of this section,

for personal property of an employee damaged or destroyed in the course

of the performance of official duties without fault on their part by an

incarcerated individual, patient or client of such department or agency

after March thirty-first, two thousand twenty-six and prior to April

first, two thousand thirty-one, provided no such claim may be certified

for payment to an officer or employee who is in a collective negotiating

unit until the director of employee relations shall deliver to the

comptroller a letter that there is in effect with respect to such

negotiating unit a written collectively negotiated agreement with the

state pursuant to article fourteen of the civil service law which

provides therefor. Payment of any such claim shall not exceed the sum of

three hundred dollars. No person submitting a claim under this

subdivision shall have any claim for damages to such personal property

approved pursuant to the provision of subdivision four of section five

hundred thirty of the labor law or any other applicable provision of

law.

12-e. (a) Notwithstanding any inconsistent provision of the court of

claims act, where, and to the extent that, an agreement between the

state and an employee organization entered into pursuant to article

fourteen of the civil service law on behalf of officers and employees

serving in positions in the administrative services unit, institutional

services unit, operational services unit or division of military and

naval affairs unit so provides, examine, audit and certify for payment

any claim submitted and approved by the head of a state department or

agency for personal property of an officer or employee damaged or

destroyed in the actual performance of official duties without fault or

negligence of the officer or employee other than a claim specified and

covered by subdivision twelve or twelve-d of this section after March

thirty-first, two thousand twenty-six and prior to April first, two

thousand thirty-one. Payment of such claim shall not exceed the sum of

six hundred dollars. Where an agreement between the state and such

employee organization entered into pursuant to article fourteen of the

civil service law provides for payment to be made to officers and

employees by a state department or agency, such payments for claims not

in excess of the amount specified in subdivision three of section one

hundred fifteen of this chapter may be made from a petty cash account

established pursuant to section one hundred fifteen of this chapter and

in the manner prescribed therein and pursuant to regulations of the

comptroller. No person submitting a claim under this subdivision shall

have any claim for damages to such personal property approved pursuant

to the provisions of subdivision four of section five hundred thirty of

the labor law or any other applicable provision of law.

(b) Notwithstanding any inconsistent provision of the court of claims

act, where, and to the extent that, an agreement between the state and

an employee organization entered into pursuant to article fourteen of

the civil service law on behalf of officers and employees serving in

positions in the professional, scientific and technical services unit so

provides, examine, audit and certify for payment any claim submitted and

approved by the head of a state department or agency for personal

property of an officer or employee damaged or destroyed in the actual

performance of official duties without fault or negligence of the

officer or employee other than a claim specified and covered by

subdivision twelve or twelve-d of this section after March thirty-first,

two thousand sixteen and prior to April first, two thousand nineteen.

Payment of such claim shall not exceed the sum of three hundred fifty

dollars. Where an agreement between the state and such employee

organization entered into pursuant to article fourteen of the civil

service law provides for payment to be made to officers and employees by

a state department or agency, such payments for claims not in excess of

the amount specified in subdivision three of section one hundred fifteen

of this chapter may be made from a petty cash account established

pursuant to section one hundred fifteen of this chapter and in the

manner prescribed therein and pursuant to regulations of the

comptroller. No person submitting a claim under this subdivision shall

have any claim for damages to such personal property approved pursuant

to the provisions of subdivision four of section five hundred thirty of

the labor law or any other applicable provision of law.

12-f. Notwithstanding any inconsistent provision of the court of

claims act, examine, audit and certify for payment of any claim

submitted and approved by the head of the state department or agency for

personal property of an officer or employee, whose position is

designated managerial or confidential pursuant to article fourteen of

the civil service law, and of civilian state employees of the division

of military and naval affairs in the executive department whose

positions are not in, or are excluded from representation rights in, any

recognized or certified negotiating unit, and of officers and employees

excluded from representation rights under article fourteen of the civil

service law pursuant to rules and regulations of the public employment

relations board, damaged or destroyed in the actual performance of

official duties without fault or negligence of the officer or employee

other than a claim specified and covered by subdivision twelve or

twelve-d of this section after March thirty-first, nineteen hundred

eighty-eight. Payment of such claim shall not exceed the sum of three

hundred fifty dollars. Such payments for claims not in excess of

seventy-five dollars may be made from a petty cash account established

pursuant to section one hundred fifteen of this chapter and in the

manner prescribed therein and pursuant to regulations of the

comptroller. No person submitting a claim under this subdivision shall

have any claim for damages to such personal property approved pursuant

to the provision of subdivision four of section five hundred thirty of

the labor law or any other applicable provision of law.

12-g. Notwithstanding any other provision of the court of claims act

or any other law to the contrary, thirty days before the comptroller

issues a check for payment to an incarcerated individual serving a

sentence of imprisonment with the department of corrections and

community supervision or to a prisoner confined at a local correctional

facility for any reason, including a payment made in satisfaction of any

damage award in connection with any lawsuit brought by or on behalf of

such incarcerated individual or prisoner against the state or any of its

employees in federal court or any other court, the comptroller shall

give written notice, if required pursuant to subdivision two of section

six hundred thirty-two-a of the executive law, to the office of victim

services that such payment shall be made thirty days after the date of

such notice.

13. In any instance in which the claim of a person under the age of

eighteen years has been examined, audited, and certified for payment by

the comptroller pursuant to subdivisions twelve-a or twelve-b of this

section, an application for approval of such payment shall be made to

the court of claims or a judge thereof. The procedure to be followed

upon such application shall be the same as provided for in the civil

practice law and rules, for the settlement or compromise of a claim or

cause of action of a person under the age of eighteen years.

14. Make, amend and repeal rules and regulations as he may deem

necessary in the performance of the duties imposed upon him by law.

15. Except where provisions for refund are otherwise specifically

provided in any other law, general or special, upon the certification of

the head of any state department or agency, and after audit and approval

by him, refund within three years from the date of payment, any fee or

portion of a fee or other moneys paid pursuant to any of the statutes of

the state of New York, in any case in which:

a. The license, permit or certificate applied for is not issued, or

does not take effert or

b. the filing or certification requested is not made, or

c. the service requested is not rendered, or

d. the payment made is in excess of the amount prescribed by statute,

or

e. the licensee has entered the active armed services of the United

States in which event the refund shall be such proportion of the license

fee paid as the number of full months remaining unexpired of the license

period bears to the total number of months in such period.

Such refund shall be paid from moneys appropriated for such purpose or

from revenues in the custody of said department or agency, derived from

fees collected by said department or agency.

16. Notwithstanding any inconsistent provision of law, no change shall

be made in the rate or eligibility standards for state employees'

travel, meals, lodging, and other expenses for which the state makes

payment (either in advance or by reimbursement), without the approval of

the director of employee relations.

18. Prepare and publish, no later than January fifteenth in each year,

a listing by department, board, commission, division or state agency of

all audits made during the previous year with a brief description of the

results thereof, together with a listing of all such audits made during

the preceding five years without a description. A copy thereof shall be

filed with the senate finance committee and the assembly ways and means

committee and copies shall be available to any state agency upon

request.

19. Notwithstanding any inconsistent provision of law, maintain

detailed records of all activity commonly known as "journal transfers"

relating to any fund or account of the state for which he or she has the

duty pursuant to law to audit and maintain accountability, including any

supporting documentation relating thereto.

20. On or before April fifteenth of each year, submit an annual report

of such activity pursuant to subdivision nineteen of this section to the

temporary president of the senate and to the speaker of the assembly.