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 16.2 - Bookkeeping accounts and records

Current through Register Vol. 44, No. 38, September 21, 2022

The Comptroller shall prepare and prescribe such accounting records, forms of accounts, and procedures as may be required by any agency subject to audit. Bookkeeping shall be maintained generally on the double-entry basis with a sufficient number of receipt and payment accounts to fully portray and control all fiscal transactions. All systems of accounts installed, or any revision of accounting forms, books, or systems in operation, shall be submitted to the Comptroller for his approval.

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