N.Y. State Fin. Law § 7

§ 7. Duties of department of taxation and finance. The commissioner of\ntaxation and finance shall receive all moneys paid into the treasury of\nthe state, pay all warrants drawn by the comptroller on the treasury in\na timely manner, make no payment out of the treasury except on the\nwarrant of the comptroller, and annually report to the legislature an\nexact statement of the balance in the treasury, at the close of the\npreceding fiscal year, with a summary of the receipts into and payments\nfrom the treasury during such year.\n