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 18 - Prompt Payment Processing
Adjustments to Merchandise/Invoice Receipt Date
Section 18.7 - Comptroller audit
Current through Register Vol. 46, No. 12, March 20, 2024
(a) The MIR date shall be determined in accordance with subdivision (c) of this section whenever the Comptroller in the course of an audit determines that there is reasonable cause to believe that, as a substantive matter, payment may not properly be due to the contractor, in whole or in part.
(b) Whenever the Comptroller makes the determination set forth in subdivision (a) of this section, the Comptroller shall send the agency notice of such determination, unless the Comptroller suspects illegal or similar activity on the part of the contractor which would make such notice inappropriate, in which event the Comptroller shall make a dated written record of such determination in the Comptroller's files. The notice shall include a request for all information and material which the Comptroller deems necessary to determine whether or not payment is properly due. Promptly upon completion of an audit, the Comptroller shall notify the agency of the results of such audit unless the Comptroller suspects illegal activity, in which event the Comptroller shall make a dated written record of such audit conclusions for the Comptroller's file.
(c) Period of adjustment. Where, after an audit pursuant to subdivision (a) of this section, the Comptroller determines that all or a portion of the amount claimed by the contractor is, in fact, due, the MIR date of the invoice shall be the original MIR date increased by a number of days equal to the number of days from the date that the Comptroller sends the agency the notice required by subdivision (b) of this section, or in the case of suspected fraud, from the date the Comptroller enters the written determination required by subdivision (b) in the Comptroller's files, to the date that the Comptroller sends notice to the agency of the resolution of the matter.
