N.Y. STF. LAW § 8 : NY Code - Section 8: Duties of the comptroller

The comptroller shall: 1. Superintend
  the fiscal concerns of the state.
    2.  Keep,  audit  and  state  all  accounts  in  which  the  state  is
  interested, and keep accurate and proper books, showing their conditions
  at all times.
    2-a.  Operate  and  maintain and at his discretion revise and modify a
  state accounting and financial reporting system:
    a. which accurately and  systematically  accounts  for  all  revenues,
  receipts,  resources and property of the state and each of its agencies;
  for  all  advances  to  each  agency,   for   all   appropriations   and
  reappropriations  made to each agency, for all adjustments, segregations
  and allocations of such appropriations and reappropriations, and for all
  expenditures, disbursements, and recorded encumbrances made pursuant  to
  such  appropriations, reappropriations, and advances; and, from which he
  shall be able to obtain accurate annual  and  interim  reports  of  such
  expenditure  information  for  state purposes, local assistance, capital
  projects, debt service and general state charges, by fund type, by fund,
  by agency, by major program or purpose, by fiscal year of appropriation,
  by month of expenditure, disbursement, and encumbrance, and by the  same
  level  of detail as is contained in the appropriations bills enacted for
  the fiscal years involved, and of such revenue information by fund type,
  by fund, and by revenue source including repayments of advances and each
  tax both in total and net of refunds and reimbursements.
    b. from which he shall be able to obtain accurate annual  and  interim
  financial  statements  and  other  reports which present fairly and with
  full disclosure the financial position and results of operations of  the
  state  of  New York, for state fiscal years commencing on or after April
  first, nineteen hundred eighty-two, or earlier at the discretion of  the
  comptroller,   in   conformance   with   generally  accepted  accounting
  principles.
    c. which makes it possible to  determine  and  demonstrate  compliance
  with finance-related legal and contractual provisions to which the state
  or any of its agencies are subject.
    d.  which is subject to such internal control as the comptroller deems
  necessary.
    2-b.  For  the  purposes  of   the   New   York   state   governmental
  accountability,   audit   and   internal  control  act,  assist  in  the
  development and implementation of an audit program for the state by:
    a. Either as part of one or more  audits,  or  separately,  conducting
  periodic  audits  of  internal controls and operations of state agencies
  (other than those state agencies for which an audit is required pursuant
  to sections nine hundred fifty-three and nine hundred fifty-four of  the
  executive  law)  and  of  covered  authorities. All such audits shall be
  performed in accordance  with  generally  accepted  government  auditing
  standards.  Nothing  in  the New York state governmental accountability,
  audit and internal control act shall be deemed to diminish or impair the
  comptroller's power to audit and authority to supervise  accounts  under
  articles  V and X of the state constitution and this chapter. The audits
  shall identify internal control weaknesses that have not been  corrected
  and  actions  that  are  recommended to correct these weaknesses. If any
  such internal  control  weaknesses  are  significant  or  material  with
  respect  to  the  operations  of  the  agency that is the subject of the
  audit, the comptroller  shall  so  state.  The  comptroller  shall  make
  available to the public the results of any such audits.
    b.  Providing  technical  assistance  to  state  agencies  and covered
  authorities  and,  upon  request,  to  the  state  legislature  and  the
  judiciary in the implementation of internal audit functions, which shall

  be  consistent  with  generally accepted standards for internal auditing
  and, upon request, interpreting such standards.
    2-c.  Provide technical assistance, including the issuance of internal
  control standards, to state agencies and covered authorities  and,  upon
  request,   to   the   state   legislature   and  the  judiciary  in  the
  implementation and periodic evaluation of internal controls, which shall
  be consistent with generally accepted  standards  for  internal  control
  and, upon request, interpret such standards.
    2-d.  a.  Establish, in consultation with the heads of state agencies,
  standards for the design, operation and maintenance of agency accounting
  systems which: (1) permit the collection of information necessary in the
  preparation of annual and interim financial  statements  in  conformance
  with  generally  accepted  accounting  principles,  (2)  facilitate  the
  comparison of information from different agencies, and  (3)  assure  the
  accuracy and reliability of accounting information.
    b. Provide technical assistance to state agencies regarding the design
  and operation of agency accounting systems.
    c.  Establish  guidelines  so  that changes to state agency accounting
  systems bring those systems into greater conformity with  the  standards
  established by the comptroller pursuant to this subdivision.
    3.  Examine,  audit and settle the accounts of all public officers and
  other persons indebted to the state, and certify the amount  or  balance
  due thereon.
    4. Audit the accrual and collection of all revenues and receipts.
    5.  Keep  and  maintain  in  alphabetical  order,  a list of names and
  addresses of all state officers and employees.
    6. Examine, audit and liquidate the claims of all persons against  the
  state, if payment thereof out of the treasury is provided for by law.
    7.  Audit  all vouchers of any person, corporation, association, state
  or other public officer, department or institution,  to  whom  or  which
  moneys  appropriated  are  payable,  or are authorized or directed to be
  paid pursuant to  law,  before  issuing  his  warrant  for  the  payment
  thereof; and vouchers shall be required in all such cases.
    8.  Draw  warrants  on  the  treasury  for  the  payment of the moneys
  directed by law to be paid out of the  treasury,  but  no  such  warrant
  shall  be  drawn  unless authorized by law, and every such warrant shall
  refer to the law under which it is drawn.
    9. Make a report to the legislature prior  to  the  convening  of  its
  annual  session,  containing  a  complete statement of every fund of the
  state including every fund under  the  supervision  or  control  of  any
  department  or  any  officer  or  division, bureau, commission, board or
  other organization therein from whatever source derived and  whether  or
  not  deposited  in  the  treasury,  other  than  the  funds  of  moneyed
  corporations  or  private  bankers  in  liquidation  or  rehabilitation,
  together  with  a  citation  of  the statute authorizing the creation or
  establishment of each such fund, all balances of money and receipts  and
  disbursements  during  the  preceding  fiscal  year, a statement of each
  object of disbursement, the funds, if any, from  which  paid  or  to  be
  paid,  a schedule by month of the investments of cash not needed for day
  to day operations including but not limited to total investment  income,
  the average daily invested balance and related yields for each fund, and
  a  statement  of  all claims against the state presented to him where no
  provision or an insufficient provision for the payment thereof has  been
  made  by  law,  with the facts relating thereto and his opinion thereon,
  and suggesting plans for the improvement and management  of  the  public
  resources,  and  containing  such  other information and recommendations
  relating to the fiscal affairs of the state, as in his  judgment  should
  be communicated to the legislature, provided that:

    a.  Such  reports for fiscal years commencing on or after April first,
  nineteen hundred eighty-one, or for  any  earlier  fiscal  year  if  the
  comptroller  shall  determine  that  it is possible to do so, shall also
  contain: (1) financial statements which present  fairly  and  with  full
  disclosure the financial position and results of operations of the state
  of New York in conformance with generally accepted accounting principles
  including  all  financial  statements  required  by  generally  accepted
  accounting principles to be included in a comprehensive annual financial
  report, except that until paragraph  c  of  this  subdivision  shall  be
  controlling,  information  pertaining  to  general fixed assets accounts
  shall be presented as the comptroller  shall  deem  appropriate;  (2)  a
  summary  of significant accounting policies followed in the presentation
  of the financial statements required by this subdivision including:  (i)
  the  decisions  which  were  made  by  the  comptroller  in interpreting
  generally accepted accounting principles for use in the  preparation  of
  the  financial  statements and the basis of such decisions, and (ii) any
  deviations from generally accepted accounting principles  authorized  by
  section eight-a of this chapter, the reasons for each such deviation and
  his  estimate  of  the  effect  of  each such deviation on the financial
  position or results of operations of the state as reported  pursuant  to
  this  paragraph;  (3)  such other financial, statistical and descriptive
  information  as  may  materially  affect  the  financial  position   and
  financial  operations of the state and its various agencies, authorities
  and instrumentalities; (4) a combined balance  sheet  and  statement  of
  revenue  and  expenditures  for  each  of  the  prior  four fiscal years
  prepared in conformance with generally accepted  accounting  principles;
  however,  such  financial  information for fiscal years commencing on or
  before April first, nineteen hundred seventy-nine may be omitted if,  in
  the  opinion of the comptroller, reliable, comparable information is not
  available; (5) a statement as to the fund type into which  each  of  the
  funds  of  the state has been classified and an explanation of the basis
  upon which the various funds of the state have been classified into  the
  fund  types  utilized  in  the  financial  statements  required  by this
  paragraph; and (6) a narrative description of all significant activities
  planned, underway, and completed  during  the  previous  twelve  months,
  which  shall  enable  the comptroller to comply with the requirements of
  this section.
    b. Notwithstanding any provision of law to the contrary  such  reports
  for  fiscal  years  commencing on or after April first, nineteen hundred
  eighty-two: (1) shall be submitted to the legislature within one hundred
  twenty days after the close of the fiscal year to which it pertains; (2)
  shall also incorporate a certification  from  an  independent  certified
  public  accountant  who  has  conducted  an  independent  audit  of  the
  financial statements of the state; and (3)  shall  also  include,  in  a
  manner  which  conforms  with  generally accepted accounting principles,
  information regarding the operations of  those  public  authorities  and
  public  benefit  corporations, a majority of whose members are appointed
  by the governor.
    c. Complying with applicable bidding procedures, the comptroller shall
  select  an  independent  certified  public  accountant  to  conduct   an
  independent audit of the state's annual financial information statements
  in  conformance  with government auditing standards. The results of such
  audit shall be transmitted in accordance with the provisions of  section
  one hundred twenty-two-a of this chapter.
    d.  Notwithstanding  any provision of law to the contrary such reports
  for fiscal years commencing on or after April  first,  nineteen  hundred
  eighty-seven  shall  also  incorporate information presented in a manner
  that  conforms  with  generally  accepted  accounting  principles  which

  presents  fairly  and with full disclosure the financial position of the
  general fixed assets accounts of the state.
    9-a.  a. Issue, on or before the fifteenth day of each month and cause
  to be published in the state register, a report including (1) a  summary
  of  the  preceding month's investments of cash not needed for day to day
  operations including but not limited to  total  investment  income,  the
  average  daily investment balance and related yield; and (2) a statement
  setting forth briefly the several receipts of and disbursements from the
  general fund during the preceding month, and  also  the  total  of  such
  receipts  and disbursements from the beginning of the fiscal year to the
  close of such preceding month and the cash balance of the general  fund,
  exclusive   of  receipts  and  disbursements  on  account  of  temporary
  borrowing, at the close of such preceding month, provided that for state
  fiscal years  beginning  on  or  after  April  first,  nineteen  hundred
  eighty-two  the  comptroller  shall include in such reports the required
  information for all funds and fund types.
    b. Commencing with the state fiscal year beginning in nineteen hundred
  eighty-four, issue within thirty days of  the  close  of  each  calendar
  quarter  and  cause  to  be  published in the state register a statement
  setting forth the revenues of and  expenditures  from  all  governmental
  funds  of  the state during the preceding calendar quarter and the total
  of such revenues and expenditures from the beginning of the fiscal  year
  to  the  close  of  the  preceding calendar quarter. Commencing with the
  state  fiscal  year  beginning  in  nineteen  hundred  eighty-nine,  the
  quarterly report containing such statement shall also include a combined
  balance  sheet  for  all  governmental  funds  of  the  state during the
  preceding  calendar  quarter.  Both  the  statement  of   revenues   and
  expenditures  and the balance sheet shall be prepared in accordance with
  generally accepted accounting principles.
    c. Commencing with the state fiscal year beginning in nineteen hundred
  ninety-one, the quarterly report prepared pursuant  to  paragraph  b  of
  this  subdivision  shall  also contain: (1) a statement of disbursements
  and expenditures for each department and  major  agency  of  the  state,
  along  with  a  reconciliation  statement  for  such  disbursements  and
  expenditures; and (2) a statement of receipts and revenues for the major
  revenue sources of the state, along with a reconciliation statement  for
  such receipts and revenues. Such statements shall reconcile with reports
  prepared pursuant to subdivision nine of this section.
    9-b.  Make  monthly reports during state fiscal years commencing on or
  after April first, nineteen hundred eighty-two, within ten days  of  the
  close of each month, to the chairman of the senate finance committee and
  the  chairman  of  the  assembly ways and means committee for the use of
  such committees and the information of  the  legislature,  containing  a
  complete statement of disbursements, expenditures, receipts and revenues
  for  the  prior  month  and  year-to-date.  The  reports  shall  include
  information for all funds and, with regard  to  such  disbursements  and
  expenditures,   shall  be  based  on  the  then  current  fiscal  year's
  appropriations and appropriations available from the prior fiscal  year.
  Such  reports  for  each  fiscal  year shall contain such additional and
  detailed information and shall  be  organized  in  such  manner  as  the
  chairman  of  the  senate  finance  committee  and  the  chairman of the
  assembly ways and means committee shall have  last  requested  at  least
  forty-five  days  prior  to  the  beginning  of  such  fiscal  year. The
  comptroller may promulgate such rules and regulations, applicable to any
  or all state officers or employees, as may be necessary  to  obtain  any
  data  required  for  making such reports. Such reports shall be prepared
  and presented in accordance with the accounting principles and  policies
  used  in  the  preparation  of the budget documents for the then current

  fiscal year submitted by the governor pursuant  to  sections  twenty-two
  and  twenty-three  of  this  chapter  unless  the chairman of the senate
  finance committee and the  chairman  of  the  assembly  ways  and  means
  committee shall have requested a different preparation or presentation.
    10. Represent and vote for the state, either in person or by proxy, at
  all  meetings  and  on  all  occasions  where  the  state is entitled to
  representation or vote as stockholder in a  corporation  or  joint-stock
  association.
    11.  Supervise the administration of all the funds paid into any court
  of record or ordered to be so paid by a judgment, order or decree of any
  such court of record, and/or paid to the  public  administrator  of  any
  county  and/or  to the county treasurer of any county to whom letters of
  administration  have  been  or  shall  be  granted,  or  to  any   other
  administrator   having  the  custody  of  funds  payable  to  the  state
  comptroller pursuant to the  provisions  of  section  two  thousand  two
  hundred twenty-two of the surrogate's court procedure act. He shall have
  power and authority to institute proceedings to enforce obedience to the
  judgments,  orders  or  decrees  of  the  said courts for the deposit of
  moneys and securities into court, and prescribe  regulations  and  rules
  for  the  care  and  disposition thereof, which shall be observed by all
  parties interested therein, unless the court  having  jurisdiction  over
  the  same, shall make different directions by special order duly entered
  in accordance with article twenty-six of  the  civil  practice  law  and
  rules. The comptroller may at any time require any county clerk or clerk
  of  any court of record, to file with any county treasurer an officially
  certified copy of any record, document or paper, or extracts  therefrom,
  which  he may deem necessary for the use of said county treasurer in the
  administration of such funds.
    The comptroller may at his discretion petition the  surrogate  of  any
  county  having  jurisdiction  praying  for  a judicial settlement of the
  accounts of any such administrator or county treasurer,  and  that  such
  administrator  or  county  treasurer,  may be cited to show cause why he
  should not render and settle an account in the manner prescribed in  the
  surrogate's court procedure act.
    The comptroller shall not designate as a depositary of funds or moneys
  paid  into court any trust company, bank, banking association or banker,
  nor authorize any deposit in any such depositary of funds or moneys paid
  into court, until the comptroller shall have required such depositary to
  execute to the people of the state an undertaking, in an amount approved
  by the county judge of  the  county  where  such  trust  company,  bank,
  banking association or banker is located, or by a justice of the supreme
  court  in the county where such depositary is located if the location of
  same be in the city of New York, providing for the payment of a rate  of
  interest  to  be agreed upon by the depositary and the comptroller. Such
  undertaking shall be filed in the office of the comptroller and shall be
  secured by a deposit of bonds as provided by section one hundred five of
  this chapter. Or, in lieu of such undertaking and deposit of securities,
  the comptroller may require such depositary to execute to the people  of
  the  state  of New York an undertaking, with a surety company authorized
  to transact business in the state of New York as surety, in such form as
  the attorney-general shall prescribe, and in an amount approved  by  the
  county  judge  of  the  county  where  such trust company, bank, banking
  association or banker is located, or by a justice of the  supreme  court
  in  the  county where such depositary is located if the location of same
  be in the city of New York, and by  the  comptroller,  except  that  the
  comptroller  may  designate  savings  banks  as depositaries of funds or
  moneys paid into court and authorize  the  public  officer  making  such

  deposits  to  comply with the practice relating to the deposit of moneys
  in savings banks.
    12.  Notwithstanding any inconsistent provision of the court of claims
  act, examine, audit and certify for  payment  any  claim  submitted  and
  approved  by  the  head  of  any institution in the department of mental
  hygiene, the department of  correctional  services,  the  department  of
  health  or  the  division  for  youth  for  personal property damaged or
  destroyed by any inmate thereof, or for personal property of an employee
  damaged or destroyed without fault on  his  part,  by  a  fire  in  said
  institution;  or  any  claim  submitted  and approved by the head of any
  institution in the department of mental  hygiene  or  the  division  for
  youth for real or personal property damaged or destroyed or for personal
  injuries  caused  by any patient during thirty days from the date of his
  escape from such institution; or any claim submitted and approved by the
  chairman of the board of parole for personal  property  of  an  employee
  damaged  or  destroyed  without fault on his part as a result of actions
  unique to the performance of his  official  duties  in  accordance  with
  rules  and  regulations promulgated by the chairman with the approval of
  the comptroller; or any  claim  submitted  and  approved  by  the  chief
  administrator  of  the  courts  for  personal  property  of any judge or
  justice of the unified court system or of  any  nonjudicial  officer  or
  employee thereof damaged or destroyed, without fault on his part, by any
  party,  witness,  juror  or  bystander to court proceedings, provided no
  such claim may be certified for payment  to  a  nonjudicial  officer  or
  employee  who  is  in  a  collective  negotiating  unit  until the chief
  administrator shall deliver to the comptroller a certificate that  there
  is  in effect with respect to such negotiating unit a written collective
  bargaining agreement with the state pursuant to article fourteen of  the
  civil  service  law  which provides therefor; or any claim submitted and
  approved by the superintendent of state police for personal property  of
  a  member  of the state police damaged or destroyed without fault on his
  part as a result of actions unique to the performance of  police  duties
  in   accordance   with   rules   and   regulations  promulgated  by  the
  superintendent with the  approval  of  the  comptroller;  or  any  claim
  submitted  and  approved  by  the  head  of a state department or agency
  having  employees  in  the  security  services  unit  or  the   security
  supervisors unit for personal property of a member of such units damaged
  or  destroyed without fault on his part as a result of actions unique to
  the performance of law enforcement duties in accordance with  rules  and
  regulations   promulgated  by  the  department  or  agency  head,  after
  consultation with the employee organization representing such units  and
  with the approval of the comptroller and payment of any such claim shall
  not  exceed  the  sum of three hundred fifty dollars. Where an agreement
  between the state and an employee organization reached pursuant  to  the
  provisions  of  article  fourteen  of the civil service law provides for
  payments to be made to employees by an institution,  such  payments  for
  claims  not  in  excess  of  seventy-five  dollars, or one hundred fifty
  dollars if otherwise provided in  accordance  with  the  terms  of  such
  agreement, may be made from a petty cash account established pursuant to
  section  one  hundred  fifteen  of  this  chapter,  and  in  the  manner
  prescribed therein.
    12-a. Notwithstanding any  inconsistent  provision  of  the  court  of
  claims  act,  examine, audit and certify for payment any claim in excess
  of two hundred fifty dollars for injuries  to  personal  property,  real
  property,  or  for personal injuries caused by the tort of an officer or
  employee of the state while acting as such officer or employee, provided
  the claim shall have been submitted for  payment  by  the  head  of  the
  department or agency having supervision of such officer or employee, and

  further  provided  that any such claim in excess of one thousand dollars
  be approved by the attorney-general. Payment of any such claim shall not
  exceed the sum of five thousand dollars. Claims  of  two  hundred  fifty
  dollars  or  less  may  be paid in accordance with rules and regulations
  established by the department or agency head from a cash advance account
  created pursuant to section one hundred fifteen of this chapter.
    12-b. Notwithstanding any  inconsistent  provision  of  the  court  of
  claims  act,  and  in  addition  to procedures for payment of claims set
  forth elsewhere in this section, examine, audit and certify for  payment
  any  claim  for  injuries  to  personal  property, real property, or for
  personal injuries caused by the tort of an officer or  employee  of  the
  state-operated  institutions  of the state university of New York, while
  acting as such officer or employee, provided the claim shall  have  been
  approved  and  submitted for payment by the chief administrative officer
  of such institution, or an appropriate designee.  Payment  of  any  such
  claim shall not exceed the sum of two hundred fifty dollars.
    12-c.  Notwithstanding  any  inconsistent  provision  of  the court of
  claims act, examine,  audit  and  certify  for  payment  any  claim  for
  injuries  to  personal property, real property, or for personal injuries
  caused by the tort of a member of the organized militia or  an  employee
  in  the  division  of  military  and  naval  affairs  of  the  executive
  department, provided that the claim is  encompassed  by  the  waiver  of
  immunity and assumption of liability contained in section eight-a of the
  court of claims act, and provided further that the claim shall have been
  submitted  for  payment  by  the  adjutant  general  and approved by the
  attorney general. Payment of any such claim shall not exceed the sum  of
  twenty-five hundred dollars.
    12-d.  Notwithstanding  any  inconsistent  provision  of  the court of
  claims act, examine, audit and certify for payment any  claim  submitted
  and  approved  by the head of a state department or agency, other than a
  department or agency specified in subdivision twelve  of  this  section,
  for  personal property of an employee damaged or destroyed in the course
  of the performance of official duties without fault on his  part  by  an
  inmate,  patient  or  client  of  such  department or agency after March
  thirty-first, two thousand seven and prior to April first, two  thousand
  eleven,  provided  no  such  claim  may  be  certified for payment to an
  officer or employee who is in a collective negotiating  unit  until  the
  director  of  employee  relations  shall  deliver  to  the comptroller a
  certificate that there is in effect with  respect  to  such  negotiating
  unit a written collectively negotiated agreement with the state pursuant
  to  article  fourteen  of the civil service law which provides therefor.
  Payment of any such claim shall not exceed  the  sum  of  three  hundred
  dollars.  No person submitting a claim under this subdivision shall have
  any claim for damages to such personal property approved pursuant to the
  provision of subdivision four of section  five  hundred  thirty  of  the
  labor law or any other applicable provision of law.
    12-e.  Notwithstanding  any  inconsistent  provision  of  the court of
  claims act, where, and to the extent  that,  an  agreement  between  the
  state  and  an  employee  organization  entered into pursuant to article
  fourteen of the civil service law on behalf of  officers  and  employees
  serving  in  positions  in  the  professional,  scientific and technical
  services unit,  administrative  services  unit,  institutional  services
  unit,  operational  services  and  military  and  naval  affairs unit so
  provides, examine, audit and certify for payment any claim submitted and
  approved by the head of  a  state  department  or  agency  for  personal
  property  of  an  officer or employee damaged or destroyed in the actual
  performance of official  duties  without  fault  or  negligence  of  the
  officer  or  employee  other  than  a  claim  specified  and  covered by

  subdivision twelve or twelve-d of this section after March thirty-first,
  two thousand seven and before April first, two thousand eleven.  Payment
  of  such  claim shall not exceed the sum of three hundred fifty dollars.
  Where  an  agreement  between  the  state and such employee organization
  entered into pursuant to article  fourteen  of  the  civil  service  law
  provides  for  payment  to  be made to officers and employees by a state
  department or agency, such payments for claims  not  in  excess  of  the
  amount  specified in subdivision three of section one hundred fifteen of
  this chapter may be made from a petty cash account established  pursuant
  to  section  one  hundred  fifteen  of  this  chapter  and in the manner
  prescribed therein and pursuant to regulations of  the  comptroller.  No
  person  submitting  a  claim under this subdivision shall have any claim
  for  damages  to  such  personal  property  approved  pursuant  to   the
  provisions  of  subdivision  four  of section five hundred thirty of the
  labor law or any other applicable provision of law.
    12-f. Notwithstanding any  inconsistent  provision  of  the  court  of
  claims  act,  examine,  audit  and  certify  for  payment  of  any claim
  submitted and approved by the head of the state department or agency for
  personal  property  of  an  officer  or  employee,  whose  position   is
  designated  managerial  or  confidential pursuant to article fourteen of
  the civil service law, and of civilian state employees of  the  division
  of  military  and  naval  affairs  in  the  executive  department  whose
  positions are not in, or are excluded from representation rights in, any
  recognized or certified negotiating unit, and of officers and  employees
  excluded  from representation rights under article fourteen of the civil
  service law pursuant to rules and regulations of the  public  employment
  relations  board,  damaged  or  destroyed  in  the actual performance of
  official duties without fault or negligence of the officer  or  employee
  other  than  a  claim  specified  and  covered  by subdivision twelve or
  twelve-d of this section  after  March  thirty-first,  nineteen  hundred
  eighty-eight.  Payment  of  such claim shall not exceed the sum of three
  hundred fifty dollars.   Such payments  for  claims  not  in  excess  of
  seventy-five  dollars  may be made from a petty cash account established
  pursuant to section one hundred fifteen  of  this  chapter  and  in  the
  manner   prescribed   therein   and   pursuant  to  regulations  of  the
  comptroller. No person submitting a claim under this  subdivision  shall
  have  any  claim for damages to such personal property approved pursuant
  to the provision of subdivision four of section five hundred  thirty  of
  the labor law or any other applicable provision of law.
    12-g.  Notwithstanding  any other provision of the court of claims act
  or any other law to the contrary, thirty  days  before  the  comptroller
  issues  a  check  for  payment  to  an  inmate  serving  a  sentence  of
  imprisonment with the state department of correctional services or to  a
  prisoner  confined  at  a  local  correctional  facility for any reason,
  including a  payment  made  in  satisfaction  of  any  damage  award  in
  connection  with  any  lawsuit brought by or on behalf of such inmate or
  prisoner against the state or any of its employees in federal  court  or
  any  other court, the comptroller shall give written notice, if required
  pursuant to subdivision two of section six hundred thirty-two-a  of  the
  executive  law, to the state crime victims board that such payment shall
  be made thirty days after the date of such notice.
    13. In any instance in which the claim of a person under  the  age  of
  eighteen  years has been examined, audited, and certified for payment by
  the comptroller pursuant to subdivisions twelve-a or  twelve-b  of  this
  section,  an  application  for approval of such payment shall be made to
  the court of claims or a judge thereof. The  procedure  to  be  followed
  upon  such  application  shall  be the same as provided for in the civil

  practice law and rules, for the settlement or compromise of a  claim  or
  cause of action of a person under the age of eighteen years.
    14.  Make,  amend  and  repeal  rules  and  regulations as he may deem
  necessary in the performance of the duties imposed upon him by law.
    15. Except where provisions  for  refund  are  otherwise  specifically
  provided in any other law, general or special, upon the certification of
  the head of any state department or agency, and after audit and approval
  by  him,  refund within three years from the date of payment, any fee or
  portion of a fee or other moneys paid pursuant to any of the statutes of
  the state of New York, in any case in which:
    a. The license, permit or certificate applied for is  not  issued,  or
  does not take effert or
    b. the filing or certification requested is not made, or
    c. the service requested is not rendered, or
    d.  the payment made is in excess of the amount prescribed by statute,
  or
    e. the licensee has entered the active armed services  of  the  United
  States in which event the refund shall be such proportion of the license
  fee paid as the number of full months remaining unexpired of the license
  period bears to the total number of months in such period.
    Such refund shall be paid from moneys appropriated for such purpose or
  from  revenues in the custody of said department or agency, derived from
  fees collected by said department or agency.
    16. Notwithstanding any inconsistent provision of law, no change shall
  be made in the  rate  or  eligibility  standards  for  state  employees'
  travel,  meals,  lodging,  and  other expenses for which the state makes
  payment (either in advance or by reimbursement), without the approval of
  the director of employee relations.
    17. Report annually to the legislature on or before May first  on  the
  contracts  issued  by state agencies during the previous fiscal year for
  consulting services. The report shall include the following  information
  for each agency:
    a. The number of contracts issued for consulting services;
    b. The name and address of the vendor to whom each contract is issued;
    c. The total dollar value of each contract;
    d. The consulting services for which each contract is issued;
    e. Whether competitive bidding was used in awarding each contract;
    f.  The  number  of  employees,  by  employment  category  within  the
  contract, employed to provide services under the contract, the number of
  hours they work and their total compensation under the contract.
    For the purposes of this report, a contract  for  consulting  services
  shall  mean  any  contract  entered into by a state agency for analysis,
  evaluation, research, training, data processing,  computer  programming,
  engineering,   environmental   health   and   mental   health  services,
  accounting, auditing, paralegal, legal, or similar services. This report
  shall be available for public inspection and copying pursuant to section
  eighty-seven of the public officers law provided that in disclosing such
  reports pursuant to the public  officers  law,  the  agency  making  the
  disclosure  shall  redact  the  name  or  social  security number of any
  individual employee that is included in such document.
    18. Prepare and publish, no later than January fifteenth in each year,
  a listing by department, board, commission, division or state agency  of
  all audits made during the previous year with a brief description of the
  results  thereof, together with a listing of all such audits made during
  the preceding five years without a description. A copy thereof shall  be
  filed  with the senate finance committee and the assembly ways and means
  committee and copies  shall  be  available  to  any  state  agency  upon
  request.

    19.  Notwithstanding  any  inconsistent  provision  of  law,  maintain
  detailed records of all activity commonly known as  "journal  transfers"
  relating to any fund or account of the state for which he or she has the
  duty pursuant to law to audit and maintain accountability, including any
  supporting documentation relating thereto.
    20. On or before April fifteenth of each year, submit an annual report
  of such activity pursuant to subdivision nineteen of this section to the
  temporary president of the senate and to the speaker of the assembly.