N.Y. State Fin. Law § 115

§ 115. Cash advance accounts. 1. The state comptroller may, upon the\nrequest of the head of a state department or agency, authorize the\nestablishment of cash advance accounts for such department or agency, in\nan amount he deems sufficient.\n 2. Cash advance accounts may be established when in the judgment of\nthe state comptroller an advance account is necessary and proper to\nachieve the purposes of the appropriation from which the cash advance\naccount will be established.\n 3. When a cash advance account is established for the purpose of\npurchasing materials, supplies or services, the account may be used to\npurchase such materials, supplies or services where the amount of a\nsingle purchase does not exceed two hundred fifty dollars, in accordance\nwith such rules as shall be prescribed by the comptroller. The\ncomptroller shall audit before payment all vouchers, together with the\nsupporting documents, presented to him for reimbursement to the account\nand approve them in the amount allowed by him and draw his warrant in\nthe amount thereof.\n 4. The head of the department, office or agency may designate an\nemployee to be in charge of the cash advance account. Such designation\nshall be filed with the comptroller. Any person authorized to handle the\naccount shall be bonded, either by an individual or blanket undertaking.\n 5. If, in the judgment of the comptroller, the cash advance account is\nbeing used for purposes other than authorized in this section or\notherwise improperly operated, he shall direct the officer responsible\nfor such account to return the cash advanced to establish the account.\n 6. The comptroller at any time may require the officer responsible to\naccount for the moneys in the cash advance account.\n