2013 New York Consolidated Laws
EXC - Executive
Article 4 - (40 - 50) DEPARTMENT OF AUDIT AND CONTROL
44 - Records and data in aid of audit; destruction of certain papers.

 
    § 44. Records and data in aid of audit; destruction of certain papers.
  1. Where powers and duties of the comptroller relate to moneys, funds or
  securities  of  the  state,  or to state appropriations, or to funds and
  securities administered under state supervision, or  to  obligations  of
  the  state  or of state agencies, the comptroller, except as provided in
  subdivision two of this section, shall preserve  all  data  and  records
  pertaining  to  his acts and proceedings in the exercise and performance
  of such powers and duties, and of his  transactions  with  other  public
  officers,   and   with   corporations  and  individuals,  in  connection
  therewith, to the end that the necessary  information  acquired  by  him
  through  such  acts,  proceedings  and  transactions may be at all times
  available as an aid to the comptroller and his successors in  exercising
  the  functions  of  audit  of  vouchers,  official accounts, accrual and
  collection of revenues  and  receipts,  and  of  prescribed  methods  of
  accounting.
    2.   Notwithstanding   any   other  provision  of  this  article,  the
  comptroller may destroy any of the following  described  papers  now  or
  hereafter  in  the  custody of the department of audit and control after
  they have been in such custody six years or more:
    a. Estimates  and  requisitions  of  state  departments,  commissions,
  boards, bodies, officers and institutions;
    b. Working papers;
    c. Unsuccessful bids;
    d. Any other papers which, in the judgment of the comptroller, are not
  and  will  not  be  of  use  in  connection  with  audits,  accounts and
  accountings, accrual and collection of revenues and receipts or payments
  of moneys from the state treasury or from  any  fund  or  funds  in  his
  custody.
    The  comptroller  shall  not  destroy any papers which in his judgment
  might be of  historic  value  without  first  submitting  a  description
  thereof  to  the  commissioner of education and obtaining his consent to
  their destruction. This subdivision shall not authorize the  destruction
  of  any  papers  the preservation or production of which shall have been
  directed by  a  court  or  judge  for  the  purposes  of  an  action  or
  proceeding.