S T A T E O F N E W Y O R K
________________________________________________________________________
2342
2025-2026 Regular Sessions
I N S E N A T E
January 16, 2025
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Introduced by Sen. TEDISCO -- read twice and ordered printed, and when
printed to be committed to the Committee on Judiciary
CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY
proposing an amendment to section 1 of article 5 of the constitution, in
relation to providing for the governor to fill a vacancy of the office
of the comptroller and attorney-general
Section 1. Resolved (if the Assembly concur), That section 1 of arti-
cle 5 of the constitution be amended to read as follows:
Section 1. The comptroller and attorney-general shall be chosen at the
same general election as the governor and hold office for the same term,
and shall possess the qualifications provided in section 2 of article
IV. [The legislature shall provide for filling vacancies in the office
of comptroller and of attorney-general. No election of a comptroller or
an attorney-general shall be had except at the time of electing a gover-
nor.] IF A VACANCY SHALL OCCUR DURING A TERM OF SUCH OFFICES, OTHERWISE
THAN BY EXPIRATION OF TERM, THE GOVERNOR SHALL APPOINT A PERSON TO
EXECUTE THE DUTIES OF THE OFFICE OF THE COMPTROLLER OR ATTORNEY-GENERAL,
AS THE CASE MAY BE, AND SUCH PERSON SHALL SERVE UNTIL THE NEXT GENERAL
ELECTION. IF SUCH NEXT GENERAL ELECTION IS AT A TIME OTHER THAN THE TIME
OF ELECTING A GOVERNOR, AN ELECTION SHALL BE HELD AT SUCH TIME AND SHALL
BE TO FILL THE RESIDUE OF THE TERM UNTIL THE NEXT GENERAL ELECTION WHERE
A GOVERNOR SHALL BE ELECTED. The comptroller shall be required: (1) to
audit all vouchers before payment and all official accounts; (2) to
audit the accrual and collection of all revenues and receipts; and (3)
to prescribe such methods of accounting as are necessary for the
performance of the foregoing duties. The payment of any money of the
state, or of any money under its control, or the refund of any money
paid to the state, except upon audit by the comptroller, shall be void,
and may be restrained upon the suit of any taxpayer with the consent of
the supreme court in appellate division on notice to the attorney-gener-
al. In such respect the legislature shall define the powers and duties
and may also assign to [him or her] THE COMPTROLLER: (1) supervision of
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD89049-01-5
S. 2342 2
the accounts of any political subdivision of the state; and (2) powers
and duties pertaining to or connected with the assessment and taxation
of real estate, including determination of ratios which the assessed
valuation of taxable real property bears to the full valuation thereof,
but not including any of those powers and duties reserved to officers of
a county, city, town or village by virtue of [sections seven and eight
of] article nine of this constitution. The legislature shall assign to
[him or her] THE COMPTROLLER no administrative duties, excepting such as
may be incidental to the performance of these functions, any other
provision of this constitution to the contrary notwithstanding.
§ 2. Resolved (if the Assembly concur), That the foregoing amendment
be referred to the first regular legislative session convening after the
next succeeding general election of members of the assembly, and, in
conformity with section 1 of article 19 of the constitution, be
published for 3 months previous to the time of such election.