N.Y. State Fin. Law § 117

§ 117. Statements of accounts not rendered. The comptroller shall\nstate an account against every person who receives moneys belonging to\nthe state for which he does not account when required, charging him with\nthe amount received according to the best information which the\ncomptroller may have in regard thereto, with interest at six per centum\nper annum from the time when the same was due and payable, and shall\ndeliver a certified copy of such account to the attorney-general for\nprosecution, and such certified copy shall be presumptive evidence of\nthe indebtedness of such person to the state for the amount stated\ntherein. The person against whom an action is brought by the\nattorney-general on any such account, shall be liable for and pay the\ncosts of the action whether final judgment therein shall be against him\nor in his favor, unless he is sued as the representative of the person\noriginally accountable for such moneys.\n