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 16 - Field Audit
Section 16.1 - Agencies subject to field audit

All departments, commissions, boards, institutions, or other agencies of the State, including funds held by any such agency or officer thereof in its, or his representative capacity, are subject to the Comptroller's field audit, and all transactions thereof shall be accounted for in accordance with these regulations. The accounts of any political subdivision or officer, or of any private institution or person, relating to moneys payable in whole or in part to the State or to moneys paid by the State from appropriations and special funds and to be disbursed as provided by law, may be examined by the Comptroller.