N.Y. Exec. Law § 40

§ 40. Department of audit and control; comptroller. There shall\ncontinue to be in the state government a department of audit and\ncontrol.\n 1. The head of the department of audit and control shall be the\ncomptroller. He shall be paid an annual salary of one hundred fifty-one\nthousand five hundred dollars.\n 2. The organization of the department of audit and control is\ncontinued until changed by or pursuant to law. The comptroller may\nestablish such divisions, bureaus, sections and units in the department\nas he may deem necessary and may consolidate, alter or abolish any of\nthem.\n 3. The functions of the comptroller, and his powers and duties\npertaining thereto, shall be exercised and performed in the department\nof audit and control by the comptroller and by such divisions, bureaus,\nsections, units and officers in the department as he may designate.\n