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 14 - Revenues And Refunds
Section 14.1 - Audit of revenues by comptroller
Universal Citation: 2 NY Comp Codes Rules and Regs ยง 14.1
Current through Register Vol. 46, No. 12, March 20, 2024
The Comptroller is required by section 8 of the State Finance Law to audit "the accrual and collection of all revenues and receipts." The audit extends to all revenues and receipts in which the State has an interest direct or indirect in the whole or any part thereof including all special funds of the State or under the control of a State agency. The term accrual refers to the time at which the debt to the State has become legally due and payable. See also, article V of the State Constitution.
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