§ 8 — Duties of the comptroller

New York § 8

• Jurisdiction: New York
• Law STF: State Finance
• Art. 2: General Fiscal Provisions

Text

§ 8. Duties of the comptroller. The comptroller shall: 1. Superintend\nthe fiscal concerns of the state.\n 2. Keep, audit and state all accounts in which the state is\ninterested, and keep accurate and proper books, showing their conditions\nat all times.\n 2-a. Operate and maintain and at his discretion revise and modify a\nstate accounting and financial reporting system:\n a. which accurately and systematically accounts for all revenues,\nreceipts, resources and property of the state and each of its agencies;\nfor all advances to each agency, for all appropriations and\nreappropriations made to each agency, for all adjustments, segregations\nand allocations of such appropriations and reappropriations, and for all\nexpenditures, disbursements, and recorded encumbrances made pursuant to\nsuch appropriations, reappropriations, and advances; and, from which he\nshall be able to obtain accurate annual and interim reports of such\nexpenditure information for state purposes, local assistance, capital\nprojects, debt service and general state charges, by fund type, by fund,\nby agency, by major program or purpose, by fiscal year of appropriation,\nby month of expenditure, disbursement, and encumbrance, and by the same\nlevel of detail as is contained in the appropriations bills enacted for\nthe fiscal years involved, and of such revenue information by fund type,\nby fund, and by revenue source including repayments of advances and each\ntax both in total and net of refunds and reimbursements.\n b. from which he shall be able to obtain accurate annual and interim\nfinancial statements and other reports which present fairly and with\nfull disclosure the financial position and results of operations of the\nstate of New York, for state fiscal years commencing on or after April\nfirst, nineteen hundred eighty-two, or earlier at the discretion of the\ncomptroller, in conformance with generally accepted accounting\nprinciples.\n c. which makes it possible to determine and demonstrate compliance\nwith finance-related legal and contractual provisions to which the state\nor any of its agencies are subject.\n d. which is subject to such internal control as the comptroller deems\nnecessary.\n 2-b. For the purposes of the New York state governmental\naccountability, audit and internal control act, assist in the\ndevelopment and implementation of an audit program for the state by:\n a. Either as part of one or more audits, or separately, conducting\nperiodic audits of internal controls and operations of state agencies\n(other than those state agencies for which an audit is required pursuant\nto sections nine hundred fifty-three and nine hundred fifty-four of the\nexecutive law) and of covered authorities. All such audits shall be\nperformed in accordance with generally accepted government auditing\nstandards. Nothing in the New York state governmental accountability,\naudit and internal control act shall be deemed to diminish or impair the\ncomptroller's power to audit and authority to supervise accounts under\narticles V and X of the state constitution and this chapter. The audits\nshall identify internal control weaknesses that have not been corrected\nand actions that are recommended to correct these weaknesses. If any\nsuch internal control weaknesses are significant or material with\nrespect to the operations of the agency that is the subject of the\naudit, the comptroller shall so state. The comptroller shall make\navailable to the public the results of any such audits.\n b. Providing technical assistance to state agencies and covered\nauthorities and, upon request, to the state legislature and the\njudiciary in the implementation of internal audit functions, which shall\nbe consistent with generally accepted standards for internal auditing\nand, upon request, interpreting such standards.\n 2-c. Provide technical assistance, including the issuance of internal\ncontrol standards, to state agencies and covered authorities and, upon\nrequest, to the state legislature and the judiciary in the\nimplementation and periodic evaluation of internal controls, which shall\nbe consistent with generally accepted standards for internal control\nand, upon request, interpret such standards.\n 2-d. a. Establish, in consultation with the heads of state agencies,\nstandards for the design, operation and maintenance of agency accounting\nsystems which: (1) permit the collection of information necessary in the\npreparation of annual and interim financial statements in conformance\nwith generally accepted accounting principles, (2) facilitate the\ncomparison of information from different agencies, and (3) assure the\naccuracy and reliability of accounting information.\n b. Provide technical assistance to state agencies regarding the design\nand operation of agency accounting systems.\n c. Establish guidelines so that changes to state agency accounting\nsystems bring those systems into greater conformity with the standards\nestablished by the comptroller pursuant to this subdivision.\n 3. Examine, audit and settle the accounts of all public officers and\nother persons indebted to the state, and certify the amount or balance\ndue thereon.\n 4. Audit the accrual and collection of all revenues and receipts.\n 5. Keep and maintain in alphabetical order, a list of names and\naddresses of all state officers and employees.\n 6. Examine, audit and liquidate the claims of all persons against the\nstate, if payment thereof out of the treasury is provided for by law.\n 7. Audit all vouchers of any person, corporation, association, state\nor other public officer, department or institution, to whom or which\nmoneys appropriated are payable, or are authorized or directed to be\npaid pursuant to law, before issuing his warrant for the payment\nthereof; and vouchers shall be required in all such cases.\n 8. Draw warrants on the treasury for the payment of the moneys\ndirected by law to be paid out of the treasury, but no such warrant\nshall be drawn unless authorized by law, and every such warrant shall\nrefer to the law under which it is drawn.\n 9. Make a report to the legislature prior to the convening of its\nannual session, containing a complete statement of every fund of the\nstate including every fund under the supervision or control of any\ndepartment or any officer or division, bureau, commission, board or\nother organization therein from whatever source derived and whether or\nnot deposited in the treasury, other than the funds of moneyed\ncorporations or private bankers in liquidation or rehabilitation,\ntogether with a citation of the statute authorizing the creation or\nestablishment of each such fund, all balances of money and receipts and\ndisbursements during the preceding fiscal year, a statement of each\nobject of disbursement, the funds, if any, from which paid or to be\npaid, a schedule by month of the investments of cash not needed for day\nto day operations including but not limited to total investment income,\nthe average daily invested balance and related yields for each fund, and\na statement of all claims against the state presented to him where no\nprovision or an insufficient provision for the payment thereof has been\nmade by law, with the facts relating thereto and his opinion thereon,\nand suggesting plans for the improvement and management of the public\nresources, and containing such other information and recommendations\nrelating to the fiscal affairs of the state, as in his judgment should\nbe communicated to the legislature, provided that:\n a. Such reports for fiscal years commencing on or after April first,\nnineteen hundred eighty-one, or for any earlier fiscal year if the\ncomptroller shall determine that it is possible to do so, shall also\ncontain: (1) financial statements which present fairly and with full\ndisclosure the financial position and results of operations of the state\nof New York in conformance with generally accepted accounting principles\nincluding all financial statements required by generally accepted\naccounting principles to be included in a comprehensive annual financial\nreport, except that until paragraph c of this subdivision shall be\ncontrolling, information pertaining to general fixed assets accounts\nshall be presented as the comptroller shall deem appropriate; (2) a\nsummary of significant accounting policies followed in the presentation\nof the financial statements required by this subdivision including: (i)\nthe decisions which were made by the comptroller in interpreting\ngenerally accepted accounting principles for use in the preparation of\nthe financial statements and the basis of such decisions, and (ii) any\ndeviations from generally accepted accounting principles authorized by\nsection eight-a of this chapter, the reasons for each such deviation and\nhis estimate of the effect of each such deviation on the financial\nposition or results of operations of the state as reported pursuant to\nthis paragraph; (3) such other financial, statistical and descriptive\ninformation as may materially affect the financial position and\nfinancial operations of the state and its various agencies, authorities\nand instrumentalities; (4) a combined balance sheet and statement of\nrevenue and expenditures for each of the prior four fiscal years\nprepared in conformance with generally accepted accounting principles;\nhowever, such financial information for fiscal years commencing on or\nbefore April first, nineteen hundred seventy-nine may be omitted if, in\nthe opinion of the comptroller, reliable, comparable information is not\navailable; (5) a statement as to the fund type into which each of the\nfunds of the state has been classified and an explanation of the basis\nupon which the various funds of the state have been classified into the\nfund types utilized in the financial statements required by this\nparagraph; and (6) a narrative description of all significant activities\nplanned, underway, and completed during the previous twelve months,\nwhich shall enable the comptroller to comply with the requirements of\nthis section.\n b. Notwithstanding any provision of law to the contrary such reports\nfor fiscal years commencing on or after April first, nineteen hundred\neighty-two: (1) shall be submitted to the legislature within one hundred\ntwenty days after the close of the fiscal year to which it pertains; (2)\nshall also incorporate a certification from an independent certified\npublic accountant who has conducted an independent audit of the\nfinancial statements of the state; and (3) shall also include, in a\nmanner which conforms with generally accepted accounting principles,\ninformation regarding the operations of those public authorities and\npublic benefit corporations, a majority of whose members are appointed\nby the governor.\n c. Complying with applicable bidding procedures, the comptroller shall\nselect an independent certified public accountant to conduct an\nindependent audit of the state's annual financial information statements\nin conformance with government auditing standards. The results of such\naudit shall be transmitted in accordance with the provisions of section\none hundred twenty-two-a of this chapter.\n d. Notwithstanding any provision of law to the contrary such reports\nfor fiscal years commencing on or after April first, nineteen hundred\neighty-seven shall also incorporate information presented in a manner\nthat conforms with generally accepted accounting principles which\npresents fairly and with full disclosure the financial position of the\ngeneral fixed assets accounts of the state.\n 9-a. a. Issue, on or before the fifteenth day of each month and cause\nto be published in the state register, a report including (1) a summary\nof the preceding month's investments of cash not needed for day to day\noperations including but not limited to total investment income, the\naverage daily investment balance and related yield; and (2) a statement\nsetting forth briefly the several receipts of and disbursements from the\ngeneral fund during the preceding month, and also the total of such\nreceipts and disbursements from the beginning of the fiscal year to the\nclose of such preceding month and the cash balance of the general fund,\nexclusive of receipts and disbursements on account of temporary\nborrowing, at the close of such preceding month, provided that for state\nfiscal years beginning on or after April first, nineteen hundred\neighty-two the comptroller shall include in such reports the required\ninformation for all funds and fund types.\n b. Commencing with the state fiscal year beginning in nineteen hundred\neighty-four, issue within thirty days of the close of each calendar\nquarter and cause to be published in the state register a statement\nsetting forth the revenues of and expenditures from all governmental\nfunds of the state during the preceding calendar quarter and the total\nof such revenues and expenditures from the beginning of the fiscal year\nto the close of the preceding calendar quarter. Commencing with the\nstate fiscal year beginning in nineteen hundred eighty-nine, the\nquarterly report containing such statement shall also include a combined\nbalance sheet for all governmental funds of the state during the\npreceding calendar quarter. Both the statement of revenues and\nexpenditures and the balance sheet shall be prepared in accordance with\ngenerally accepted accounting principles.\n c. Commencing with the state fiscal year beginning in nineteen hundred\nninety-one, the quarterly report prepared pursuant to paragraph b of\nthis subdivision shall also contain: (1) a statement of disbursements\nand expenditures for each department and major agency of the state,\nalong with a reconciliation statement for such disbursements and\nexpenditures; and (2) a statement of receipts and revenues for the major\nrevenue sources of the state, along with a reconciliation statement for\nsuch receipts and revenues. Such statements shall reconcile with reports\nprepared pursuant to subdivision nine of this section.\n 9-b. Make monthly reports during state fiscal years commencing on or\nafter April first, nineteen hundred eighty-two, within ten days of the\nclose of each month, to the chairman of the senate finance committee and\nthe chairman of the assembly ways and means committee for the use of\nsuch committees and the information of the legislature, containing a\ncomplete statement of disbursements, expenditures, receipts and revenues\nfor the prior month and year-to-date. The reports shall include\ninformation for all funds and, with regard to such disbursements and\nexpenditures, shall be based on the then current fiscal year's\nappropriations and appropriations available from the prior fiscal year.\nSuch reports for each fiscal year shall contain such additional and\ndetailed information and shall be organized in such manner as the\nchairman of the senate finance committee and the chairman of the\nassembly ways and means committee shall have last requested at least\nforty-five days prior to the beginning of such fiscal year. The\ncomptroller may promulgate such rules and regulations, applicable to any\nor all state officers or employees, as may be necessary to obtain any\ndata required for making such reports. Such reports shall be prepared\nand presented in accordance with the accounting principles and policies\nused in the preparation of the budget documents for the then current\nfiscal year submitted by the governor pursuant to sections twenty-two\nand twenty-three of this chapter unless the chairman of the senate\nfinance committee and the chairman of the assembly ways and means\ncommittee shall have requested a different preparation or presentation.\n 10. Represent and vote for the state, either in person or by proxy, at\nall meetings and on all occasions where the state is entitled to\nrepresentation or vote as stockholder in a corporation or joint-stock\nassociation.\n 11. Supervise the administration of all the funds paid into any court\nof record or ordered to be so paid by a judgment, order or decree of any\nsuch court of record, and/or paid to the public administrator of any\ncounty and/or to the county treasurer of any county to whom letters of\nadministration have been or shall be granted, or to any other\nadministrator having the custody of funds payable to the state\ncomptroller pursuant to the provisions of section two thousand two\nhundred twenty-two of the surrogate's court procedure act. He shall have\npower and authority to institute proceedings to enforce obedience to the\njudgments, orders or decrees of the said courts for the deposit of\nmoneys and securities into court, and prescribe regulations and rules\nfor the care and disposition thereof, which shall be observed by all\nparties interested therein, unless the court having jurisdiction over\nthe same, shall make different directions by special order duly entered\nin accordance with article twenty-six of the civil practice law and\nrules. The comptroller may at any time require any county clerk or clerk\nof any court of record, to file with any county treasurer an officially\ncertified copy of any record, document or paper, or extracts therefrom,\nwhich he may deem necessary for the use of said county treasurer in the\nadministration of such funds.\n The comptroller may at his discretion petition the surrogate of any\ncounty having jurisdiction praying for a judicial settlement of the\naccounts of any such administrator or county treasurer, and that such\nadministrator or county treasurer, may be cited to show cause why he\nshould not render and settle an account in the manner prescribed in the\nsurrogate's court procedure act.\n The comptroller shall not designate as a depositary of funds or moneys\npaid into court any trust company, bank, banking association or banker,\nnor authorize any deposit in any such depositary of funds or moneys paid\ninto court, until the comptroller shall have required such depositary to\nexecute to the people of the state an undertaking, in an amount approved\nby the county judge of the county where such trust company, bank,\nbanking association or banker is located, or by a justice of the supreme\ncourt in the county where such depositary is located if the location of\nsame be in the city of New York, providing for the payment of a rate of\ninterest to be agreed upon by the depositary and the comptroller. Such\nundertaking shall be filed in the office of the comptroller and shall be\nsecured by a deposit of bonds as provided by section one hundred five of\nthis chapter. Or, in lieu of such undertaking and deposit of securities,\nthe comptroller may require such depositary to execute to the people of\nthe state of New York an undertaking, with a surety company authorized\nto transact business in the state of New York as surety, in such form as\nthe attorney-general shall prescribe, and in an amount approved by the\ncounty judge of the county where such trust company, bank, banking\nassociation or banker is located, or by a justice of the supreme court\nin the county where such depositary is located if the location of same\nbe in the city of New York, and by the comptroller, except that the\ncomptroller may designate savings banks as depositaries of funds or\nmoneys paid into court and authorize the public officer making such\ndeposits to comply with the practice relating to the deposit of moneys\nin savings banks.\n 12. Notwithstanding any inconsistent provision of the court of claims\nact, examine, audit and certify for payment any claim submitted and\napproved by the head of any institution in the department of mental\nhygiene, the department of corrections and community supervision, the\ndepartment of health or the office of children and family services for\npersonal property damaged or destroyed by any incarcerated individual\nthereof, or for personal property of an employee damaged or destroyed\nwithout fault on his or her part, by a fire in said institution; or any\nclaim submitted and approved by the head of any institution in the\ndepartment of mental hygiene or the office of children and family\nservices for real or personal property damaged or destroyed or for\npersonal injuries caused by any patient during thirty days from the date\nof his or her escape from such institution; or any claim submitted and\napproved by the commissioner of the department of corrections and\ncommunity supervision for personal property of an employee damaged or\ndestroyed without fault on his or her part as a result of actions unique\nto the performance of his or her official duties in accordance with\nrules and regulations promulgated by the commissioner of the department\nof corrections and community supervision with the approval of the\ncomptroller; or any claim submitted and approved by the chief\nadministrator of the courts for personal property of any judge or\njustice of the unified court system or of any nonjudicial officer or\nemployee thereof damaged or destroyed, without fault on his or her part,\nby any party, witness, juror or bystander to court proceedings, provided\nno such claim may be certified for payment to a nonjudicial officer or\nemployee who is in a collective negotiating unit until the chief\nadministrator shall deliver to the comptroller a certificate that there\nis in effect with respect to such negotiating unit a written collective\nbargaining agreement with the state pursuant to article fourteen of the\ncivil service law which provides therefor; or any claim submitted and\napproved by the superintendent of state police for personal property of\na member of the state police damaged or destroyed without fault on his\nor her part as a result of actions unique to the performance of police\nduties in accordance with rules and regulations promulgated by the\nsuperintendent with the approval of the comptroller; or any claim\nsubmitted and approved by the head of a state department or agency\nhaving employees in the security services unit or the security\nsupervisors unit for personal property of a member of such units damaged\nor destroyed without fault on his or her part as a result of actions\nunique to the performance of law enforcement duties in accordance with\nrules and regulations promulgated by the department or agency head,\nafter consultation with the employee organization representing such\nunits and with the approval of the comptroller and payment of any such\nclaim shall not exceed the sum of three hundred fifty dollars. Where an\nagreement between the state and an employee organization reached\npursuant to the provisions of article fourteen of the civil service law\nprovides for payments to be made to employees by an institution, such\npayments for claims not in excess of seventy-five dollars, or one\nhundred fifty dollars if otherwise provided in accordance with the terms\nof such agreement, may be made from a petty cash account established\npursuant to section one hundred fifteen of this chapter, and in the\nmanner prescribed therein.\n 12-a. Notwithstanding any inconsistent provision of the court of\nclaims act, examine, audit and certify for payment any claim in excess\nof two hundred fifty dollars for injuries to personal property, real\nproperty, or for personal injuries caused by the tort of an officer or\nemployee of the state while acting as such officer or employee, provided\nthe claim shall have been submitted for payment by the head of the\ndepartment or agency having supervision of such officer or employee, and\nfurther provided that any such claim in excess of one thousand dollars\nbe approved by the attorney-general. Payment of any such claim shall not\nexceed the sum of five thousand dollars. Claims of two hundred fifty\ndollars or less may be paid in accordance with rules and regulations\nestablished by the department or agency head from a cash advance account\ncreated pursuant to section one hundred fifteen of this chapter.\n 12-b. Notwithstanding any inconsistent provision of the court of\nclaims act, and in addition to procedures for payment of claims set\nforth elsewhere in this section, examine, audit and certify for payment\nany claim for injuries to personal property, real property, or for\npersonal injuries caused by the tort of an officer or employee of the\nstate-operated institutions of the state university of New York, while\nacting as such officer or employee, provided the claim shall have been\napproved and submitted for payment by the chief administrative officer\nof such institution, or an appropriate designee. Payment of any such\nclaim shall not exceed the sum of two hundred fifty dollars.\n 12-c. Notwithstanding any inconsistent provision of the court of\nclaims act, examine, audit and certify for payment any claim for\ninjuries to personal property, real property, or for personal injuries\ncaused by the tort of a member of the organized militia or an employee\nin the division of military and naval affairs of the executive\ndepartment, provided that the claim is encompassed by the waiver of\nimmunity and assumption of liability contained in section eight-a of the\ncourt of claims act, and provided further that the claim shall have been\nsubmitted for payment by the adjutant general and approved by the\nattorney general. Payment of any such claim shall not exceed the sum of\ntwenty-five hundred dollars.\n 12-d. Notwithstanding any inconsistent provision of the court of\nclaims act, examine, audit and certify for payment any claim submitted\nand approved by the head of a state department or agency, other than a\ndepartment or agency specified in subdivision twelve of this section,\nfor personal property of an employee damaged or destroyed in the course\nof the performance of official duties without fault on his or her part\nby an incarcerated individual, patient or client of such department or\nagency after March thirty-first, two thousand twenty-one and prior to\nApril first, two thousand twenty-six, provided no such claim may be\ncertified for payment to an officer or employee who is in a collective\nnegotiating unit until the director of employee relations shall deliver\nto the comptroller a letter that there is in effect with respect to such\nnegotiating unit a written collectively negotiated agreement with the\nstate pursuant to article fourteen of the civil service law which\nprovides therefor. Payment of any such claim shall not exceed the sum of\nthree hundred dollars. No person submitting a claim under this\nsubdivision shall have any claim for damages to such personal property\napproved pursuant to the provision of subdivision four of section five\nhundred thirty of the labor law or any other applicable provision of\nlaw.\n 12-e. (a) Notwithstanding any inconsistent provision of the court of\nclaims act, where, and to the extent that, an agreement between the\nstate and an employee organization entered into pursuant to article\nfourteen of the civil service law on behalf of officers and employees\nserving in positions in the administrative services unit, institutional\nservices unit, operational services unit or division of military and\nnaval affairs unit so provides, examine, audit and certify for payment\nany claim submitted and approved by the head of a state department or\nagency for personal property of an officer or employee damaged or\ndestroyed in the actual performance of official duties without fault or\nnegligence of the officer or employee other than a claim specified and\ncovered by subdivision twelve or twelve-d of this section after March\nthirty-first, two thousand twenty-one and prior to April first, two\nthousand twenty-six. Payment of such claim shall not exceed the sum of\nthree hundred fifty dollars. Where an agreement between the state and\nsuch employee organization entered into pursuant to article fourteen of\nthe civil service law provides for payment to be made to officers and\nemployees by a state department or agency, such payments for claims not\nin excess of the amount specified in subdivision three of section one\nhundred fifteen of this chapter may be made from a petty cash account\nestablished pursuant to section one hundred fifteen of this chapter and\nin the manner prescribed therein and pursuant to regulations of the\ncomptroller. No person submitting a claim under this subdivision shall\nhave any claim for damages to such personal property approved pursuant\nto the provisions of subdivision four of section five hundred thirty of\nthe labor law or any other applicable provision of law.\n (b) Notwithstanding any inconsistent provision of the court of claims\nact, where, and to the extent that, an agreement between the state and\nan employee organization entered into pursuant to article fourteen of\nthe civil service law on behalf of officers and employees serving in\npositions in the professional, scientific and technical services unit so\nprovides, examine, audit and certify for payment any claim submitted and\napproved by the head of a state department or agency for personal\nproperty of an officer or employee damaged or destroyed in the actual\nperformance of official duties without fault or negligence of the\nofficer or employee other than a claim specified and covered by\nsubdivision twelve or twelve-d of this section after March thirty-first,\ntwo thousand sixteen and prior to April first, two thousand nineteen.\nPayment of such claim shall not exceed the sum of three hundred fifty\ndollars. Where an agreement between the state and such employee\norganization entered into pursuant to article fourteen of the civil\nservice law provides for payment to be made to officers and employees by\na state department or agency, such payments for claims not in excess of\nthe amount specified in subdivision three of section one hundred fifteen\nof this chapter may be made from a petty cash account established\npursuant to section one hundred fifteen of this chapter and in the\nmanner prescribed therein and pursuant to regulations of the\ncomptroller. No person submitting a claim under this subdivision shall\nhave any claim for damages to such personal property approved pursuant\nto the provisions of subdivision four of section five hundred thirty of\nthe labor law or any other applicable provision of law.\n 12-f. Notwithstanding any inconsistent provision of the court of\nclaims act, examine, audit and certify for payment of any claim\nsubmitted and approved by the head of the state department or agency for\npersonal property of an officer or employee, whose position is\ndesignated managerial or confidential pursuant to article fourteen of\nthe civil service law, and of civilian state employees of the division\nof military and naval affairs in the executive department whose\npositions are not in, or are excluded from representation rights in, any\nrecognized or certified negotiating unit, and of officers and employees\nexcluded from representation rights under article fourteen of the civil\nservice law pursuant to rules and regulations of the public employment\nrelations board, damaged or destroyed in the actual performance of\nofficial duties without fault or negligence of the officer or employee\nother than a claim specified and covered by subdivision twelve or\ntwelve-d of this section after March thirty-first, nineteen hundred\neighty-eight. Payment of such claim shall not exceed the sum of three\nhundred fifty dollars. Such payments for claims not in excess of\nseventy-five dollars may be made from a petty cash account established\npursuant to section one hundred fifteen of this chapter and in the\nmanner prescribed therein and pursuant to regulations of the\ncomptroller. No person submitting a claim under this subdivision shall\nhave any claim for damages to such personal property approved pursuant\nto the provision of subdivision four of section five hundred thirty of\nthe labor law or any other applicable provision of law.\n 12-g. Notwithstanding any other provision of the court of claims act\nor any other law to the contrary, thirty days before the comptroller\nissues a check for payment to an incarcerated individual serving a\nsentence of imprisonment with the department of corrections and\ncommunity supervision or to a prisoner confined at a local correctional\nfacility for any reason, including a payment made in satisfaction of any\ndamage award in connection with any lawsuit brought by or on behalf of\nsuch incarcerated individual or prisoner against the state or any of its\nemployees in federal court or any other court, the comptroller shall\ngive written notice, if required pursuant to subdivision two of section\nsix hundred thirty-two-a of the executive law, to the office of victim\nservices that such payment shall be made thirty days after the date of\nsuch notice.\n 13. In any instance in which the claim of a person under the age of\neighteen years has been examined, audited, and certified for payment by\nthe comptroller pursuant to subdivisions twelve-a or twelve-b of this\nsection, an application for approval of such payment shall be made to\nthe court of claims or a judge thereof. The procedure to be followed\nupon such application shall be the same as provided for in the civil\npractice law and rules, for the settlement or compromise of a claim or\ncause of action of a person under the age of eighteen years.\n 14. Make, amend and repeal rules and regulations as he may deem\nnecessary in the performance of the duties imposed upon him by law.\n 15. Except where provisions for refund are otherwise specifically\nprovided in any other law, general or special, upon the certification of\nthe head of any state department or agency, and after audit and approval\nby him, refund within three years from the date of payment, any fee or\nportion of a fee or other moneys paid pursuant to any of the statutes of\nthe state of New York, in any case in which:\n a. The license, permit or certificate applied for is not issued, or\ndoes not take effert or\n b. the filing or certification requested is not made, or\n c. the service requested is not rendered, or\n d. the payment made is in excess of the amount prescribed by statute,\nor\n e. the licensee has entered the active armed services of the United\nStates in which event the refund shall be such proportion of the license\nfee paid as the number of full months remaining unexpired of the license\nperiod bears to the total number of months in such period.\n Such refund shall be paid from moneys appropriated for such purpose or\nfrom revenues in the custody of said department or agency, derived from\nfees collected by said department or agency.\n 16. Notwithstanding any inconsistent provision of law, no change shall\nbe made in the rate or eligibility standards for state employees'\ntravel, meals, lodging, and other expenses for which the state makes\npayment (either in advance or by reimbursement), without the approval of\nthe director of employee relations.\n 18. Prepare and publish, no later than January fifteenth in each year,\na listing by department, board, commission, division or state agency of\nall audits made during the previous year with a brief description of the\nresults thereof, together with a listing of all such audits made during\nthe preceding five years without a description. A copy thereof shall be\nfiled with the senate finance committee and the assembly ways and means\ncommittee and copies shall be available to any state agency upon\nrequest.\n 19. Notwithstanding any inconsistent provision of law, maintain\ndetailed records of all activity commonly known as "journal transfers"\nrelating to any fund or account of the state for which he or she has the\nduty pursuant to law to audit and maintain accountability, including any\nsupporting documentation relating thereto.\n 20. On or before April fifteenth of each year, submit an annual report\nof such activity pursuant to subdivision nineteen of this section to the\ntemporary president of the senate and to the speaker of the assembly.\n