N.Y. State Fin. Law § 112

§ 112. Accounting systems; approval of contracts. 1. The comptroller\nshall prepare and prescribe a system of accounting and a form of\naccounts to be installed and observed in every state department and in\nevery state institution, which shall be accepted and followed by them\nrespectively, after thirty days' notice thereof. Such forms shall\ninclude such a uniform method of bookkeeping, filing and rendering\naccounts as may insure a uniform statement of purchase of like articles,\nwhether by the pound, measure or otherwise, as the interests of the\npublic service may require, and a uniform method of reporting in such\ninstitutions and departments, the amount and value of all produce and\nother articles of maintenance raised upon the lands of the state, or\nmanufactured in such institution, and which may enter into the\nmaintenance of such institution or department. All purchases for the use\nof any department, office or work of the state government, shall be for\ncash. Each voucher, whether for a purchase or for services or other\ncharge shall be filled up at the time it is taken. Where payment is not\nmade directly by the department of taxation and finance, proof in some\nproper form shall be furnished on oath that the voucher was so filled up\nat the time it was taken, and that the money stated therein to have been\npaid, was in fact paid in cash or by check or draft on some specified\nbank.\n 1-a. The system of accounting prescribed by the comptroller pursuant\nto the provisions of subdivision one of this section shall be subject to\nsuch internal control as the comptroller deems necessary.\n 2. (a) Before any contract made for or by any state agency,\ndepartment, board, officer, commission, or institution, except the\noffice of general services, shall be executed or become effective,\nwhenever such contract exceeds fifty thousand dollars in amount and\nbefore any contract made for or by the office of general services shall\nbe executed or become effective, whenever such contract exceeds\neighty-five thousand dollars in amount, it shall first be approved by\nthe comptroller and filed in his or her office, with the exception of\ncontracts established as a centralized contract through the office of\ngeneral services and purchase orders or other procurement transactions\nissued under such centralized contracts. The comptroller shall make a\nfinal written determination with respect to approval of such contract\nwithin ninety days of the submission of such contract to his or her\noffice unless the comptroller shall notify, in writing, the state\nagency, department, board, officer, commission, or institution, prior to\nthe expiration of the ninety day period, and for good cause, of the need\nfor an extension of not more than fifteen days, or a reasonable period\nof time agreed to by such state agency, department, board, officer,\ncommission, or institution and provided, further, that such written\ndetermination or extension shall be made part of the procurement record\npursuant to paragraph f of subdivision one of section one hundred\nsixty-three of this chapter.\n (b) Whenever any liability of any nature shall be incurred by or for\nany state department, board, officer, commission, or institution, notice\nthat such liability has been incurred shall be immediately given in\nwriting to the state comptroller.\n 3. A contract or other instrument wherein the state or any of its\nofficers, agencies, boards or commissions agrees to give a consideration\nother than the payment of money, when the value or reasonably estimated\nvalue of such consideration exceeds twenty-five thousand dollars, shall\nnot become a valid enforceable contract unless such contract or other\ninstrument shall first be approved by the comptroller and filed in his\noffice.\n 4. The provisions of this section shall be controlling, any other\ngeneral, special or local law inconsistent therewith notwithstanding,\nunless this section is expressly and specifically referred to in such\nother general, special or local law; except that any agreement or\ncontract negotiated pursuant to article fourteen of the civil service\nlaw, in accordance with article twenty-four of the executive law or\notherwise, shall not be subject to the requirements of this section or\nchapter and shall become effective and binding in accordance with the\nprovisions of said article fourteen.\n