{"data":{"id":"us-ny/n.y.-const.-art.-v-1","jurisdiction":"us-ny","citation":"N.Y. Const. art. V, § 1","heading":"Comptroller and attorney-general, election, qualifications and duties; payment of state moneys without audit void","body":"ARTICLE V\n                     Officers and Civil Departments\n  Section 1. The comptroller and attorney-general shall be chosen at the\nsame general election as the governor and hold office for the same term,\nand shall possess the qualifications provided in section 2 of article\nIV. The legislature shall provide for filling vacancies in the office of\ncomptroller and of attorney-general. No election of a comptroller or an\nattorney-general shall be had except at the time of electing a governor.\nThe comptroller shall be required: (1) to audit all vouchers before\npayment and all official accounts; (2) to audit the accrual and\ncollection of all revenues and receipts; and (3) to prescribe such\nmethods of accounting as are necessary for the performance of the\nforegoing duties. The payment of any money of the state, or of any money\nunder its control, or the refund of any money paid to the state, except\nupon audit by the comptroller, shall be void, and may be restrained upon\nthe suit of any taxpayer with the consent of the supreme court in\nappellate division on notice to the attorney-general. In such respect\nthe legislature shall define the powers and duties and may also assign\nto him or her: (1) supervision of the accounts of any political\nsubdivision of the state; and (2) powers and duties pertaining to or\nconnected with the assessment and taxation of real estate, including\ndetermination of ratios which the assessed valuation of taxable real\nproperty bears to the full valuation thereof, but not including any of\nthose powers and duties reserved to officers of a county, city, town or\nvillage by virtue of sections seven and eight of article nine of this\nconstitution. The legislature shall assign to him or her no\nadministrative duties, excepting such as may be incidental to the\nperformance of these functions, any other provision of this constitution\nto the contrary notwithstanding.","path":["Constitution","Article V. Officers and Civil Departments"],"source_url":"https://legislation.nysenate.gov/api/3/laws/CNS/A5S1","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:44Z","sha256":"9e235923bf18510386414049f4d0a4bfcfd72e2309b52d36c5dea56acc279e7d","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-const.-art.-iv-8","next":"us-ny/n.y.-const.-art.-v-2"},"notice":"GroundRules: Original legal text. Not legal advice."}