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 16.11 - Paid and voided check file
Checks, paid by the bank, shall be maintained in numerical sequence for each bank account. Where checks are spoiled before issue, a proper notation shall be made in the appropriate record, and such checks shall be kept for inspection by the Comptroller.