N.Y. COR Law § 115

§ 115. Fiscal accounts and records. 1. The superintendent of each\ncorrectional facility shall maintain books of entry and such other\nrecords as may be deemed necessary by the commissioner of correction in\norder to fully account for cash receipts from all sources and all cash\ndisbursements from accounts established in the name of the facility or\nthe superintendent. Such books and records shall be in a form prescribed\nby the commissioner of correction and shall be open at all times to the\ncommissioner and the comptroller and their authorized representatives.\n 2. The superintendent of each correctional facility shall also cause\nto be prepared an annual inventory of the equipment and furnishings\nreceived by the facility and to maintain same for the purpose of audit\nor examination by the commissioner, the comptroller or their authorized\nrepresentatives.\n 3. All purchases for the use of any correctional facility shall be\nmade in conformance with the rules and regulations in effect or\nestablished by the commissioner of correction, the comptroller and the\ncommissioner of the office of general services. The superintendent of\neach correctional facility shall cause to be maintained a record of all\nbills and receipts for expenditures made for goods or services for the\nfacility for the purpose of audit or examination by the commissioner,\nthe comptroller or their designated representatives.\n