2021 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 or its  customer  agencies  serviced  by  the
office  of  general services business services center, 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, whether  for  itself  or  for  its  customer  agencies
serviced  by  the  office  of general services business services center,
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.