2020 New York Laws
STF - State Finance
Article 7 - Accounts and Audits
112 - Accounting Systems; Approval of Contracts.

§  112.  Accounting systems; approval of contracts. 1. The comptroller
shall prepare and prescribe  a  system  of  accounting  and  a  form  of
accounts  to  be installed and observed in every state department and in
every state institution, which shall be accepted and  followed  by  them
respectively,  after  thirty  days'  notice  thereof.  Such  forms shall
include such a uniform  method  of  bookkeeping,  filing  and  rendering
accounts as may insure a uniform statement of purchase of like articles,
whether  by  the  pound,  measure  or otherwise, as the interests of the
public service may require, and a uniform method of  reporting  in  such
institutions  and  departments,  the amount and value of all produce and
other articles of maintenance raised upon the lands  of  the  state,  or
manufactured   in  such  institution,  and  which  may  enter  into  the
maintenance of such institution or department. All purchases for the use
of any department, office or work of the state government, shall be  for
cash.  Each  voucher,  whether  for  a purchase or for services or other
charge shall be filled up at the time it is taken. Where payment is  not
made  directly  by the department of taxation and finance, proof in some
proper form shall be furnished on oath that the voucher was so filled up
at the time it was taken, and that the money stated therein to have been
paid, was in fact paid in cash or by check or draft  on  some  specified
bank.
  1-a.  The  system of accounting prescribed by the comptroller pursuant
to the provisions of subdivision one of this section shall be subject to
such internal control as the comptroller deems necessary.
  2.   (a) Before  any  contract  made  for  or  by  any  state  agency,
department,  board,  officer,  commission,  or  institution,  except the
office of general services,  shall  be  executed  or  become  effective,
whenever  such  contract  exceeds  fifty  thousand dollars in amount and
before any contract made for or by the office of general services  shall
be   executed  or  become  effective,  whenever  such  contract  exceeds
eighty-five thousand dollars in amount, it shall first  be  approved  by
the  comptroller  and  filed in his or her office, with the exception of
contracts established as a centralized contract through  the  office  of
general  services  and purchase orders or other procurement transactions
issued under such centralized contracts. The comptroller  shall  make  a
final  written  determination  with respect to approval of such contract
within ninety days of the submission of such  contract  to  his  or  her
office  unless  the  comptroller  shall  notify,  in  writing, the state
agency, department, board, officer, commission, or institution, prior to
the expiration of the ninety day period, and for good cause, of the need
for an extension of not more than fifteen days, or a  reasonable  period
of  time  agreed  to  by  such state agency, department, board, officer,
commission, or institution and  provided,  further,  that  such  written
determination  or extension shall be made part of the procurement record
pursuant to paragraph f  of  subdivision  one  of  section  one  hundred
sixty-three of this chapter.
  (b)  Whenever  any liability of any nature shall be incurred by or for
any state department, board, officer, commission, or institution, notice
that such liability has been incurred  shall  be  immediately  given  in
writing to the state comptroller.
  3.  A  contract  or  other  instrument wherein the state or any of its
officers, agencies, boards or commissions agrees to give a consideration
other than the payment of money, when the value or reasonably  estimated
value  of such consideration exceeds twenty-five thousand dollars, shall
not become a valid enforceable contract unless such  contract  or  other
instrument  shall  first be approved by the comptroller and filed in his
office.

  4. The provisions of this section  shall  be  controlling,  any  other
general,  special  or  local law inconsistent therewith notwithstanding,
unless this section is expressly and specifically referred  to  in  such
other  general,  special  or  local  law;  except  that any agreement or
contract  negotiated  pursuant  to article fourteen of the civil service
law, in accordance with article twenty-four  of  the  executive  law  or
otherwise,  shall  not be subject to the requirements of this section or
chapter and shall become effective and binding in  accordance  with  the
provisions of said article fourteen.