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 6 - Payments Of Vendor Claims And Statutory Expenditures
Section 6.7 - Supporting documentation and retention of records

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

(a) Any claim entered into the Statewide Financial System shall be supported by sufficient original source documentation including, but not limited to, a vendor invoice or a vendor claim and a receiving report.

(b) No hard copy material shall be delivered to the Office of the State Comptroller unless specifically requested by the Office of the State Comptroller. However, all such original source documentation and other agency records in support of financial transactions must be retained in accordance with records disposition schedules approved by the State Archives and Records Administration. Agencies must maintain effective audit trails to such records and upon request provide the records promptly to the State Comptroller via electronic transmission or hard copy.

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