S T A T E O F N E W Y O R K
________________________________________________________________________
9167
I N S E N A T E
February 10, 2026
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Introduced by Sen. SKOUFIS -- 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 requiring the comptroller review and approve certain
contracts
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 governor.
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 fore-
going duties; AND (4) TO REVIEW AND APPROVE CONTRACTS MADE FOR OR BY ANY
STATE AGENCY, DEPARTMENT, BOARD, OFFICER, COMMISSION, OR INSTITUTION
PRIOR TO BEING EXECUTED OR BECOMING EFFECTIVE EXCEPT THAT THE LEGISLA-
TURE SHALL SET A MINIMUM CONTRACT VALUE FOR SUCH REVIEW AND APPROVAL BY
JOINT RESOLUTION OF THE SENATE AND ASSEMBLY UPON RECOMMENDATION OF THE
COMPTROLLER, PROVIDED, HOWEVER, ANY SUCH REVIEW AND APPROVAL MAY BE
TEMPORARILY SUSPENDED BY THE GOVERNOR DURING A DECLARED DISASTER EMER-
GENCY AS PROVIDED FOR BY LAW, WHICH THE LEGISLATURE MAY TERMINATE AT ANY
TIME BY CONCURRENT RESOLUTION. 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-general.
In such respect the legislature shall define the powers and duties and
may also assign to [him or her] THE COMPTROLLER: (1) supervision of the
accounts of any political subdivision of the state; and (2) powers and
duties pertaining to or connected with the assessment and taxation of
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD89137-01-6
S. 9167 2
real estate, including determination of ratios which the assessed valu-
ation 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 amendments
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 3 months previous to the time of such election.