N.Y. Gen. Mun. Law § 36

§ 36. Systems of accounts. The state comptroller may formulate and\nprescribe systems of keeping accounts for the municipal corporations,\ndistricts, agencies and activities specified in section thirty of this\nchapter. The comptroller, from time to time, whenever he shall deem it\nnecessary, may direct the installation of a system of keeping accounts\nby any one or more of the municipal corporations, industrial development\nagency, districts, agencies or activities for which such system was\nformulated and prescribed. Any officer who shall refuse or willfully\nneglect to comply with such direction of the comptroller within such\nreasonable time as the comptroller may prescribe shall be guilty of a\nmisdemeanor. The comptroller may, however, and upon good and sufficient\ncause shown shall, extend such prescribed time as may be reasonable and\nnecessary. The expense of installing a system of keeping accounts in\npursuance of this section shall be paid out of such appropriation as\nshall be made to carry this article into effect.\n