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SECTION 8
Duties of the comptroller
State Finance (STF) CHAPTER 56, ARTICLE 2
§ 8. Duties of the comptroller. The comptroller shall: 1. Superintend
the fiscal concerns of the state.

2. Keep, audit and state all accounts in which the state is
interested, and keep accurate and proper books, showing their conditions
at all times.

2-a. Operate and maintain and at his discretion revise and modify a
state accounting and financial reporting system:

a. which accurately and systematically accounts for all revenues,
receipts, resources and property of the state and each of its agencies;
for all advances to each agency, for all appropriations and
reappropriations made to each agency, for all adjustments, segregations
and allocations of such appropriations and reappropriations, and for all
expenditures, disbursements, and recorded encumbrances made pursuant to
such appropriations, reappropriations, and advances; and, from which he
shall be able to obtain accurate annual and interim reports of such
expenditure information for state purposes, local assistance, capital
projects, debt service and general state charges, by fund type, by fund,
by agency, by major program or purpose, by fiscal year of appropriation,
by month of expenditure, disbursement, and encumbrance, and by the same
level of detail as is contained in the appropriations bills enacted for
the fiscal years involved, and of such revenue information by fund type,
by fund, and by revenue source including repayments of advances and each
tax both in total and net of refunds and reimbursements.

b. from which he shall be able to obtain accurate annual and interim
financial statements and other reports which present fairly and with
full disclosure the financial position and results of operations of the
state of New York, for state fiscal years commencing on or after April
first, nineteen hundred eighty-two, or earlier at the discretion of the
comptroller, in conformance with generally accepted accounting
principles.

c. which makes it possible to determine and demonstrate compliance
with finance-related legal and contractual provisions to which the state
or any of its agencies are subject.

d. which is subject to such internal control as the comptroller deems
necessary.

2-b. For the purposes of the New York state governmental
accountability, audit and internal control act, assist in the
development and implementation of an audit program for the state by:

a. Either as part of one or more audits, or separately, conducting
periodic audits of internal controls and operations of state agencies
(other than those state agencies for which an audit is required pursuant
to sections nine hundred fifty-three and nine hundred fifty-four of the
executive law) and of covered authorities. All such audits shall be
performed in accordance with generally accepted government auditing
standards. Nothing in the New York state governmental accountability,
audit and internal control act shall be deemed to diminish or impair the
comptroller's power to audit and authority to supervise accounts under
articles V and X of the state constitution and this chapter. The audits
shall identify internal control weaknesses that have not been corrected
and actions that are recommended to correct these weaknesses. If any
such internal control weaknesses are significant or material with
respect to the operations of the agency that is the subject of the
audit, the comptroller shall so state. The comptroller shall make
available to the public the results of any such audits.

b. Providing technical assistance to state agencies and covered
authorities and, upon request, to the state legislature and the
judiciary in the implementation of internal audit functions, which shall
be consistent with generally accepted standards for internal auditing
and, upon request, interpreting such standards.

2-c. Provide technical assistance, including the issuance of internal
control standards, to state agencies and covered authorities and, upon
request, to the state legislature and the judiciary in the
implementation and periodic evaluation of internal controls, which shall
be consistent with generally accepted standards for internal control
and, upon request, interpret such standards.

2-d. a. Establish, in consultation with the heads of state agencies,
standards for the design, operation and maintenance of agency accounting
systems which: (1) permit the collection of information necessary in the
preparation of annual and interim financial statements in conformance
with generally accepted accounting principles, (2) facilitate the
comparison of information from different agencies, and (3) assure the
accuracy and reliability of accounting information.

b. Provide technical assistance to state agencies regarding the design
and operation of agency accounting systems.

c. Establish guidelines so that changes to state agency accounting
systems bring those systems into greater conformity with the standards
established by the comptroller pursuant to this subdivision.

3. Examine, audit and settle the accounts of all public officers and
other persons indebted to the state, and certify the amount or balance
due thereon.

4. Audit the accrual and collection of all revenues and receipts.

5. Keep and maintain in alphabetical order, a list of names and
addresses of all state officers and employees.

6. Examine, audit and liquidate the claims of all persons against the
state, if payment thereof out of the treasury is provided for by law.

7. Audit all vouchers of any person, corporation, association, state
or other public officer, department or institution, to whom or which
moneys appropriated are payable, or are authorized or directed to be
paid pursuant to law, before issuing his warrant for the payment
thereof; and vouchers shall be required in all such cases.

8. Draw warrants on the treasury for the payment of the moneys
directed by law to be paid out of the treasury, but no such warrant
shall be drawn unless authorized by law, and every such warrant shall
refer to the law under which it is drawn.

9. Make a report to the legislature prior to the convening of its
annual session, containing a complete statement of every fund of the
state including every fund under the supervision or control of any
department or any officer or division, bureau, commission, board or
other organization therein from whatever source derived and whether or
not deposited in the treasury, other than the funds of moneyed
corporations or private bankers in liquidation or rehabilitation,
together with a citation of the statute authorizing the creation or
establishment of each such fund, all balances of money and receipts and
disbursements during the preceding fiscal year, a statement of each
object of disbursement, the funds, if any, from which paid or to be
paid, a schedule by month of the investments of cash not needed for day
to day operations including but not limited to total investment income,
the average daily invested balance and related yields for each fund, and
a statement of all claims against the state presented to him where no
provision or an insufficient provision for the payment thereof has been
made by law, with the facts relating thereto and his opinion thereon,
and suggesting plans for the improvement and management of the public
resources, and containing such other information and recommendations
relating to the fiscal affairs of the state, as in his judgment should
be communicated to the legislature, provided that:

a. Such reports for fiscal years commencing on or after April first,
nineteen hundred eighty-one, or for any earlier fiscal year if the
comptroller shall determine that it is possible to do so, shall also
contain: (1) financial statements which present fairly and with full
disclosure the financial position and results of operations of the state
of New York in conformance with generally accepted accounting principles
including all financial statements required by generally accepted
accounting principles to be included in a comprehensive annual financial
report, except that until paragraph c of this subdivision shall be
controlling, information pertaining to general fixed assets accounts
shall be presented as the comptroller shall deem appropriate; (2) a
summary of significant accounting policies followed in the presentation
of the financial statements required by this subdivision including: (i)
the decisions which were made by the comptroller in interpreting
generally accepted accounting principles for use in the preparation of
the financial statements and the basis of such decisions, and (ii) any
deviations from generally accepted accounting principles authorized by
section eight-a of this chapter, the reasons for each such deviation and
his estimate of the effect of each such deviation on the financial
position or results of operations of the state as reported pursuant to
this paragraph; (3) such other financial, statistical and descriptive
information as may materially affect the financial position and
financial operations of the state and its various agencies, authorities
and instrumentalities; (4) a combined balance sheet and statement of
revenue and expenditures for each of the prior four fiscal years
prepared in conformance with generally accepted accounting principles;
however, such financial information for fiscal years commencing on or
before April first, nineteen hundred seventy-nine may be omitted if, in
the opinion of the comptroller, reliable, comparable information is not
available; (5) a statement as to the fund type into which each of the
funds of the state has been classified and an explanation of the basis
upon which the various funds of the state have been classified into the
fund types utilized in the financial statements required by this
paragraph; and (6) a narrative description of all significant activities
planned, underway, and completed during the previous twelve months,
which shall enable the comptroller to comply with the requirements of
this section.

b. Notwithstanding any provision of law to the contrary such reports
for fiscal years commencing on or after April first, nineteen hundred
eighty-two: (1) shall be submitted to the legislature within one hundred
twenty days after the close of the fiscal year to which it pertains; (2)
shall also incorporate a certification from an independent certified
public accountant who has conducted an independent audit of the
financial statements of the state; and (3) shall also include, in a
manner which conforms with generally accepted accounting principles,
information regarding the operations of those public authorities and
public benefit corporations, a majority of whose members are appointed
by the governor.

c. Complying with applicable bidding procedures, the comptroller shall
select an independent certified public accountant to conduct an
independent audit of the state's annual financial information statements
in conformance with government auditing standards. The results of such
audit shall be transmitted in accordance with the provisions of section
one hundred twenty-two-a of this chapter.

d. Notwithstanding any provision of law to the contrary such reports
for fiscal years commencing on or after April first, nineteen hundred
eighty-seven shall also incorporate information presented in a manner
that conforms with generally accepted accounting principles which
presents fairly and with full disclosure the financial position of the
general fixed assets accounts of the state.

9-a. a. Issue, on or before the fifteenth day of each month and cause
to be published in the state register, a report including (1) a summary
of the preceding month's investments of cash not needed for day to day
operations including but not limited to total investment income, the
average daily investment balance and related yield; and (2) a statement
setting forth briefly the several receipts of and disbursements from the
general fund during the preceding month, and also the total of such
receipts and disbursements from the beginning of the fiscal year to the
close of such preceding month and the cash balance of the general fund,
exclusive of receipts and disbursements on account of temporary
borrowing, at the close of such preceding month, provided that for state
fiscal years beginning on or after April first, nineteen hundred
eighty-two the comptroller shall include in such reports the required
information for all funds and fund types.

b. Commencing with the state fiscal year beginning in nineteen hundred
eighty-four, issue within thirty days of the close of each calendar
quarter and cause to be published in the state register a statement
setting forth the revenues of and expenditures from all governmental
funds of the state during the preceding calendar quarter and the total
of such revenues and expenditures from the beginning of the fiscal year
to the close of the preceding calendar quarter. Commencing with the
state fiscal year beginning in nineteen hundred eighty-nine, the
quarterly report containing such statement shall also include a combined
balance sheet for all governmental funds of the state during the
preceding calendar quarter. Both the statement of revenues and
expenditures and the balance sheet shall be prepared in accordance with
generally accepted accounting principles.

c. Commencing with the state fiscal year beginning in nineteen hundred
ninety-one, the quarterly report prepared pursuant to paragraph b of
this subdivision shall also contain: (1) a statement of disbursements
and expenditures for each department and major agency of the state,
along with a reconciliation statement for such disbursements and
expenditures; and (2) a statement of receipts and revenues for the major
revenue sources of the state, along with a reconciliation statement for
such receipts and revenues. Such statements shall reconcile with reports
prepared pursuant to subdivision nine of this section.

9-b. Make monthly reports during state fiscal years commencing on or
after April first, nineteen hundred eighty-two, within ten days of the
close of each month, to the chairman of the senate finance committee and
the chairman of the assembly ways and means committee for the use of
such committees and the information of the legislature, containing a
complete statement of disbursements, expenditures, receipts and revenues
for the prior month and year-to-date. The reports shall include
information for all funds and, with regard to such disbursements and
expenditures, shall be based on the then current fiscal year's
appropriations and appropriations available from the prior fiscal year.
Such reports for each fiscal year shall contain such additional and
detailed information and shall be organized in such manner as the
chairman of the senate finance committee and the chairman of the
assembly ways and means committee shall have last requested at least
forty-five days prior to the beginning of such fiscal year. The
comptroller may promulgate such rules and regulations, applicable to any
or all state officers or employees, as may be necessary to obtain any
data required for making such reports. Such reports shall be prepared
and presented in accordance with the accounting principles and policies
used in the preparation of the budget documents for the then current
fiscal year submitted by the governor pursuant to sections twenty-two
and twenty-three of this chapter unless the chairman of the senate
finance committee and the chairman of the assembly ways and means
committee shall have requested a different preparation or presentation.

10. Represent and vote for the state, either in person or by proxy, at
all meetings and on all occasions where the state is entitled to
representation or vote as stockholder in a corporation or joint-stock
association.

11. Supervise the administration of all the funds paid into any court
of record or ordered to be so paid by a judgment, order or decree of any
such court of record, and/or paid to the public administrator of any
county and/or to the county treasurer of any county to whom letters of
administration have been or shall be granted, or to any other
administrator having the custody of funds payable to the state
comptroller pursuant to the provisions of section two thousand two
hundred twenty-two of the surrogate's court procedure act. He shall have
power and authority to institute proceedings to enforce obedience to the
judgments, orders or decrees of the said courts for the deposit of
moneys and securities into court, and prescribe regulations and rules
for the care and disposition thereof, which shall be observed by all
parties interested therein, unless the court having jurisdiction over
the same, shall make different directions by special order duly entered
in accordance with article twenty-six of the civil practice law and
rules. The comptroller may at any time require any county clerk or clerk
of any court of record, to file with any county treasurer an officially
certified copy of any record, document or paper, or extracts therefrom,
which he may deem necessary for the use of said county treasurer in the
administration of such funds.

The comptroller may at his discretion petition the surrogate of any
county having jurisdiction praying for a judicial settlement of the
accounts of any such administrator or county treasurer, and that such
administrator or county treasurer, may be cited to show cause why he
should not render and settle an account in the manner prescribed in the
surrogate's court procedure act.

The comptroller shall not designate as a depositary of funds or moneys
paid into court any trust company, bank, banking association or banker,
nor authorize any deposit in any such depositary of funds or moneys paid
into court, until the comptroller shall have required such depositary to
execute to the people of the state an undertaking, in an amount approved
by the county judge of the county where such trust company, bank,
banking association or banker is located, or by a justice of the supreme
court in the county where such depositary is located if the location of
same be in the city of New York, providing for the payment of a rate of
interest to be agreed upon by the depositary and the comptroller. Such
undertaking shall be filed in the office of the comptroller and shall be
secured by a deposit of bonds as provided by section one hundred five of
this chapter. Or, in lieu of such undertaking and deposit of securities,
the comptroller may require such depositary to execute to the people of
the state of New York an undertaking, with a surety company authorized
to transact business in the state of New York as surety, in such form as
the attorney-general shall prescribe, and in an amount approved by the
county judge of the county where such trust company, bank, banking
association or banker is located, or by a justice of the supreme court
in the county where such depositary is located if the location of same
be in the city of New York, and by the comptroller, except that the
comptroller may designate savings banks as depositaries of funds or
moneys paid into court and authorize the public officer making such
deposits to comply with the practice relating to the deposit of moneys
in savings banks.

12. Notwithstanding any inconsistent provision of the court of claims
act, examine, audit and certify for payment any claim submitted and
approved by the head of any institution in the department of mental
hygiene, the department of corrections and community supervision, the
department of health or the office of children and family services for
personal property damaged or destroyed by any incarcerated individual
thereof, or for personal property of an employee damaged or destroyed
without fault on his or her part, by a fire in said institution; or any
claim submitted and approved by the head of any institution in the
department of mental hygiene or the office of children and family
services for real or personal property damaged or destroyed or for
personal injuries caused by any patient during thirty days from the date
of his or her escape from such institution; or any claim submitted and
approved by the commissioner of the department of corrections and
community supervision for personal property of an employee damaged or
destroyed without fault on his or her part as a result of actions unique
to the performance of his or her official duties in accordance with
rules and regulations promulgated by the commissioner of the department
of corrections and community supervision with the approval of the
comptroller; or any claim submitted and approved by the chief
administrator of the courts for personal property of any judge or
justice of the unified court system or of any nonjudicial officer or
employee thereof damaged or destroyed, without fault on his or her part,
by any party, witness, juror or bystander to court proceedings, provided
no such claim may be certified for payment to a nonjudicial officer or
employee who is in a collective negotiating unit until the chief
administrator shall deliver to the comptroller a certificate that there
is in effect with respect to such negotiating unit a written collective
bargaining agreement with the state pursuant to article fourteen of the
civil service law which provides therefor; or any claim submitted and
approved by the superintendent of state police for personal property of
a member of the state police damaged or destroyed without fault on his
or her part as a result of actions unique to the performance of police
duties in accordance with rules and regulations promulgated by the
superintendent with the approval of the comptroller; or any claim
submitted and approved by the head of a state department or agency
having employees in the security services unit or the security
supervisors unit for personal property of a member of such units damaged
or destroyed without fault on his or her part as a result of actions
unique to the performance of law enforcement duties in accordance with
rules and regulations promulgated by the department or agency head,
after consultation with the employee organization representing such
units and with the approval of the comptroller and payment of any such
claim shall not exceed the sum of three hundred fifty dollars. Where an
agreement between the state and an employee organization reached
pursuant to the provisions of article fourteen of the civil service law
provides for payments to be made to employees by an institution, such
payments for claims not in excess of seventy-five dollars, or one
hundred fifty dollars if otherwise provided in accordance with the terms
of such agreement, may be made from a petty cash account established
pursuant to section one hundred fifteen of this chapter, and in the
manner prescribed therein.

12-a. Notwithstanding any inconsistent provision of the court of
claims act, examine, audit and certify for payment any claim in excess
of two hundred fifty dollars for injuries to personal property, real
property, or for personal injuries caused by the tort of an officer or
employee of the state while acting as such officer or employee, provided
the claim shall have been submitted for payment by the head of the
department or agency having supervision of such officer or employee, and
further provided that any such claim in excess of one thousand dollars
be approved by the attorney-general. Payment of any such claim shall not
exceed the sum of five thousand dollars. Claims of two hundred fifty
dollars or less may be paid in accordance with rules and regulations
established by the department or agency head from a cash advance account
created pursuant to section one hundred fifteen of this chapter.

12-b. Notwithstanding any inconsistent provision of the court of
claims act, and in addition to procedures for payment of claims set
forth elsewhere in this section, examine, audit and certify for payment
any claim for injuries to personal property, real property, or for
personal injuries caused by the tort of an officer or employee of the
state-operated institutions of the state university of New York, while
acting as such officer or employee, provided the claim shall have been
approved and submitted for payment by the chief administrative officer
of such institution, or an appropriate designee. Payment of any such
claim shall not exceed the sum of two hundred fifty dollars.

12-c. Notwithstanding any inconsistent provision of the court of
claims act, examine, audit and certify for payment any claim for
injuries to personal property, real property, or for personal injuries
caused by the tort of a member of the organized militia or an employee
in the division of military and naval affairs of the executive
department, provided that the claim is encompassed by the waiver of
immunity and assumption of liability contained in section eight-a of the
court of claims act, and provided further that the claim shall have been
submitted for payment by the adjutant general and approved by the
attorney general. Payment of any such claim shall not exceed the sum of
twenty-five hundred dollars.

12-d. Notwithstanding any inconsistent provision of the court of
claims act, examine, audit and certify for payment any claim submitted
and approved by the head of a state department or agency, other than a
department or agency specified in subdivision twelve of this section,
for personal property of an employee damaged or destroyed in the course
of the performance of official duties without fault on his or her part
by an incarcerated individual, patient or client of such department or
agency after March thirty-first, two thousand twenty-one and prior to
April first, two thousand twenty-six, provided no such claim may be
certified for payment to an officer or employee who is in a collective
negotiating unit until the director of employee relations shall deliver
to the comptroller a letter that there is in effect with respect to such
negotiating unit a written collectively negotiated agreement with the
state pursuant to article fourteen of the civil service law which
provides therefor. Payment of any such claim shall not exceed the sum of
three hundred dollars. No person submitting a claim under this
subdivision shall have any claim for damages to such personal property
approved pursuant to the provision of subdivision four of section five
hundred thirty of the labor law or any other applicable provision of
law.

12-e. (a) Notwithstanding any inconsistent provision of the court of
claims act, where, and to the extent that, an agreement between the
state and an employee organization entered into pursuant to article
fourteen of the civil service law on behalf of officers and employees
serving in positions in the administrative services unit, institutional
services unit, operational services unit or division of military and
naval affairs unit so provides, examine, audit and certify for payment
any claim submitted and approved by the head of a state department or
agency for personal property of an officer or employee damaged or
destroyed in the actual performance of official duties without fault or
negligence of the officer or employee other than a claim specified and
covered by subdivision twelve or twelve-d of this section after March
thirty-first, two thousand twenty-one and prior to April first, two
thousand twenty-six. Payment of such claim shall not exceed the sum of
three hundred fifty dollars. Where an agreement between the state and
such employee organization entered into pursuant to article fourteen of
the civil service law provides for payment to be made to officers and
employees by a state department or agency, such payments for claims not
in excess of the amount specified in subdivision three of section one
hundred fifteen of this chapter may be made from a petty cash account
established pursuant to section one hundred fifteen of this chapter and
in the manner prescribed therein and pursuant to regulations of the
comptroller. No person submitting a claim under this subdivision shall
have any claim for damages to such personal property approved pursuant
to the provisions of subdivision four of section five hundred thirty of
the labor law or any other applicable provision of law.

(b) Notwithstanding any inconsistent provision of the court of claims
act, where, and to the extent that, an agreement between the state and
an employee organization entered into pursuant to article fourteen of
the civil service law on behalf of officers and employees serving in
positions in the professional, scientific and technical services unit so
provides, examine, audit and certify for payment any claim submitted and
approved by the head of a state department or agency for personal
property of an officer or employee damaged or destroyed in the actual
performance of official duties without fault or negligence of the
officer or employee other than a claim specified and covered by
subdivision twelve or twelve-d of this section after March thirty-first,
two thousand sixteen and prior to April first, two thousand nineteen.
Payment of such claim shall not exceed the sum of three hundred fifty
dollars. Where an agreement between the state and such employee
organization entered into pursuant to article fourteen of the civil
service law provides for payment to be made to officers and employees by
a state department or agency, such payments for claims not in excess of
the amount specified in subdivision three of section one hundred fifteen
of this chapter may be made from a petty cash account established
pursuant to section one hundred fifteen of this chapter and in the
manner prescribed therein and pursuant to regulations of the
comptroller. No person submitting a claim under this subdivision shall
have any claim for damages to such personal property approved pursuant
to the provisions of subdivision four of section five hundred thirty of
the labor law or any other applicable provision of law.

12-f. Notwithstanding any inconsistent provision of the court of
claims act, examine, audit and certify for payment of any claim
submitted and approved by the head of the state department or agency for
personal property of an officer or employee, whose position is
designated managerial or confidential pursuant to article fourteen of
the civil service law, and of civilian state employees of the division
of military and naval affairs in the executive department whose
positions are not in, or are excluded from representation rights in, any
recognized or certified negotiating unit, and of officers and employees
excluded from representation rights under article fourteen of the civil
service law pursuant to rules and regulations of the public employment
relations board, damaged or destroyed in the actual performance of
official duties without fault or negligence of the officer or employee
other than a claim specified and covered by subdivision twelve or
twelve-d of this section after March thirty-first, nineteen hundred
eighty-eight. Payment of such claim shall not exceed the sum of three
hundred fifty dollars. Such payments for claims not in excess of
seventy-five dollars may be made from a petty cash account established
pursuant to section one hundred fifteen of this chapter and in the
manner prescribed therein and pursuant to regulations of the
comptroller. No person submitting a claim under this subdivision shall
have any claim for damages to such personal property approved pursuant
to the provision of subdivision four of section five hundred thirty of
the labor law or any other applicable provision of law.

12-g. Notwithstanding any other provision of the court of claims act
or any other law to the contrary, thirty days before the comptroller
issues a check for payment to an incarcerated individual serving a
sentence of imprisonment with the department of corrections and
community supervision or to a prisoner confined at a local correctional
facility for any reason, including a payment made in satisfaction of any
damage award in connection with any lawsuit brought by or on behalf of
such incarcerated individual or prisoner against the state or any of its
employees in federal court or any other court, the comptroller shall
give written notice, if required pursuant to subdivision two of section
six hundred thirty-two-a of the executive law, to the office of victim
services that such payment shall be made thirty days after the date of
such notice.

13. In any instance in which the claim of a person under the age of
eighteen years has been examined, audited, and certified for payment by
the comptroller pursuant to subdivisions twelve-a or twelve-b of this
section, an application for approval of such payment shall be made to
the court of claims or a judge thereof. The procedure to be followed
upon such application shall be the same as provided for in the civil
practice law and rules, for the settlement or compromise of a claim or
cause of action of a person under the age of eighteen years.

14. Make, amend and repeal rules and regulations as he may deem
necessary in the performance of the duties imposed upon him by law.

15. Except where provisions for refund are otherwise specifically
provided in any other law, general or special, upon the certification of
the head of any state department or agency, and after audit and approval
by him, refund within three years from the date of payment, any fee or
portion of a fee or other moneys paid pursuant to any of the statutes of
the state of New York, in any case in which:

a. The license, permit or certificate applied for is not issued, or
does not take effert or

b. the filing or certification requested is not made, or

c. the service requested is not rendered, or

d. the payment made is in excess of the amount prescribed by statute,
or

e. the licensee has entered the active armed services of the United
States in which event the refund shall be such proportion of the license
fee paid as the number of full months remaining unexpired of the license
period bears to the total number of months in such period.

Such refund shall be paid from moneys appropriated for such purpose or
from revenues in the custody of said department or agency, derived from
fees collected by said department or agency.

16. Notwithstanding any inconsistent provision of law, no change shall
be made in the rate or eligibility standards for state employees'
travel, meals, lodging, and other expenses for which the state makes
payment (either in advance or by reimbursement), without the approval of
the director of employee relations.

18. Prepare and publish, no later than January fifteenth in each year,
a listing by department, board, commission, division or state agency of
all audits made during the previous year with a brief description of the
results thereof, together with a listing of all such audits made during
the preceding five years without a description. A copy thereof shall be
filed with the senate finance committee and the assembly ways and means
committee and copies shall be available to any state agency upon
request.

19. Notwithstanding any inconsistent provision of law, maintain
detailed records of all activity commonly known as "journal transfers"
relating to any fund or account of the state for which he or she has the
duty pursuant to law to audit and maintain accountability, including any
supporting documentation relating thereto.

20. On or before April fifteenth of each year, submit an annual report
of such activity pursuant to subdivision nineteen of this section to the
temporary president of the senate and to the speaker of the assembly.