New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control
Part 1 - General Provisions
Section 1.1 - Audit of payments and refunds by the comptroller

Section 111 of the State Finance Law provides that no moneys of the State and no moneys in possession or control of any officer or agency of the State in his or its representative capacity shall be paid or refunded except upon audit by the Comptroller. See also section 1 of article V of the State Constitution. The audit required by the Constitution and by statute is an audit prior to payment, and no payment should be made except in conformance to the rules of audit established by the State Comptroller.