Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments and refunds made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper spending. As a result of this constitutional and statutory responsibility, the State Comptroller has outlined policies, procedures, and guidance for Business Units when making payments to vendors doing business with New York State.

Guide to Financial Operations

REV. 03/19/2012