2006 New York Code - Comptroller and attorney-general, election, qualifications and duties; payment of state moneys without audit void.

 
                                  ARTICLE V
 
                       Officers and Civil Departments
 
    Section 1. The comptroller and attorney-general shall be chosen at the
  same general election as the governor and hold office for the same term,
  and  shall  possess  the qualifications provided in section 2 of article
  IV. The legislature shall provide for filling vacancies in the office of
  comptroller and of attorney-general. No election of a comptroller or  an
  attorney-general shall be had except at the time of electing a governor.
  The  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. The payment of any money of the state, or of any money
  under  its control, or the refund of any money paid to the state, except
  upon audit by the comptroller, shall be void, and may be restrained upon
  the suit of any taxpayer with  the  consent  of  the  supreme  court  in
  appellate  division  on  notice to the attorney-general. In such respect
  the legislature shall define the powers and duties and may  also  assign
  to  him  or  her:  (1)  supervision  of  the  accounts  of any political
  subdivision of the state; and (2) powers and  duties  pertaining  to  or
  connected  with  the  assessment  and taxation of real estate, including
  determination of ratios which the assessed  valuation  of  taxable  real
  property  bears  to the full valuation thereof, but not including any of
  those powers and duties reserved to officers of a county, city, town  or
  village  by  virtue  of sections seven and eight of article nine of this
  constitution.  The  legislature  shall  assign  to   him   or   her   no
  administrative  duties,  excepting  such  as  may  be  incidental to the
  performance of these functions, any other provision of this constitution
  to the contrary notwithstanding.