2015 New York Laws
STF - State Finance
Article 7 - (State Finance) ACCOUNTS AND AUDITS
117 - Statements of accounts not rendered.

  117.  Statements  of  accounts  not rendered. The comptroller shall
  state an account against every person who receives moneys  belonging  to
  the state for which he does not account when required, charging him with
  the  amount  received  according  to  the  best  information  which  the
  comptroller may have in regard thereto, with interest at six per  centum
  per  annum  from  the  time when the same was due and payable, and shall
  deliver a certified copy of such account  to  the  attorney-general  for
  prosecution,  and  such  certified copy shall be presumptive evidence of
  the indebtedness of such person to  the  state  for  the  amount  stated
  therein.    The  person  against  whom  an  action  is  brought  by  the
  attorney-general on any such account, shall be liable for  and  pay  the
  costs  of the action whether final judgment therein shall be against him
  or in his favor, unless he is sued as the representative of  the  person
  originally accountable for such moneys.