N.Y. State Fin. Law § 111

§ 111. Payment and refund of state moneys except upon audit by\ncomptroller prohibited. No moneys of the state, including moneys\ncollected in its behalf, and no moneys in the possession, custody or\ncontrol of any officer, agent, or agency of the state in his or its\nrepresentative capacity, and no moneys in or belonging to any fund or\ndepositary, title to which is vested in the state, shall hereafter be\npaid, expended or refunded except upon audit by the comptroller. The\ncomptroller is hereby charged with the duty of compelling observance of\nand compliance with the provisions of this section but any violation of\nthis section may be restrained upon the suit of any taxpayer with the\nconsent of the supreme court in appellate division on notice to the\nattorney-general.\n