N.Y. State Finance Law Section 109-A
Alternative proofs authorized for audit by the comptroller

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