2006 New York Code - Financial Management.

 
    §  388.  Financial  management. a. The heads of mayoral agencies shall
  supervise the execution and management  of  all  expenditures  of  their
  respective agencies.
    b.  They  shall prepare and transmit budget estimates of the agency as
  prescribed by the  charter,  and  other  laws,  and  fulfill  all  other
  requirements  of  the  budget  preparation,  adoption, modification, and
  administration process as set forth in the charter.
    c. In accordance  with  the  methods  prescribed  by  the  comptroller
  pursuant  to  subdivision  h  of section ninety-three of the charter and
  subject to the comptroller's power to suspend or withdraw such authority
  in accordance with the provisions of that subdivision, heads of  mayoral
  agencies  shall  prepare  and audit vouchers before payment, prepare and
  audit payrolls, receive and inspect  goods  and  forward  bills  to  the
  comptroller  for  payment  and  record,  report  and  account  for  such
  payments.
    d. In accordance with the standards and procedures prescribed  by  the
  comptroller  pursuant to subdivision m of section ninety-three, heads of
  mayoral agencies shall maintain  a  system  of  uniform  accounting  and
  reporting for their agencies.