The Constitution of the State of New York Article 5 Section 1 states that “The State Comptroller shall be required:

1. To audit all vouchers before payment and all official accounts;
2. To audit the accrual and collection of all revenues and receipts; and
3. To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.”

Guide to Financial Operations

REV. 03/19/2012