Article
7
Accounts and Audits
Sections
100
Public accounts to be kept in dollars, dimes and cents
101
Checks and accounts
102
Amounts of unpaid checks, drafts or debit cards to be paid into abandoned property fund
103
State papers and securities
104
Examination and inventory of state securities
105
Deposits in banks
106
Deposit of moneys by state officers, state institutions and charitable and benevolent institutions
106‑A
Public funds on deposit
107
Monthly statement of balances in state depositories
108
Application of federal moneys to expense of the audit and disbursement thereof
109
Proofs required upon audit by the comptroller
109‑A
Alternative proofs authorized for audit by the comptroller
110
Certification or approval of accounts and vouchers
111
Payment and refund of state moneys except upon audit by comptroller prohibited
112
Accounting systems
113
Itemized accounts of public officers
114
Inspection of supplies
115
Cash advance accounts
116
Rendition of accounts
117
Statements of accounts not rendered
118
Statements of accounts rendered
119
Statement of joint accounts
120
Other remedies preserved
121
Payments to state treasurer
122
Transmission of public moneys
122‑A
Independent audit of annual financial statements
