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 1.7 - State papers and securities

All original papers relating to the duties of the Comptroller, and all deeds to the State, abstracts of title, and State contracts, unless otherwise specially directed, must be deposited in the office of the Comptroller. All leases, bonds, mortgages, certificates of stock and other securities belonging to the State also must be deposited in the office of the Comptroller, but the Commissioner of Taxation and Finance, jointly with the Comptroller, shall have custody thereof. (State Finance Law, §103.) Under this section all State contracts must be filed with the Comptroller, including agreements providing for payments to the state as well as those providing for payments by the State.