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 16.20 - Fidelity bond coverage
Adequate fidelity bond coverage for fraudulent or dishonest acts of State officers and State employees should be provided for such officers and employees who are accountable for money or property of the State or held by the State in trust for others.