N.Y. PBB Law § 17

§ 17. Payments. No payments shall be made upon any work done or\nmaterials furnished for the construction, reconstruction, alteration or\nimprovement of state buildings under the supervision of the commissioner\nof general services, pursuant to this article, until the bills or\nestimates presented for such payment shall have been duly certified by\nthe commissioner of general services to be correct and until, thereafter\nthe comptroller shall have audited and approved such bills and\nestimates. Such bills or estimates presented for final payment for such\nwork or materials shall be certified by the commissioner of general\nservices and have the approval of the department having jurisdiction.\nThe comptroller shall have and is hereby given full power to pass upon\nall bills and estimates presented for payment for such work or\nmaterials, and for the purpose of passing upon and auditing the same, he\nshall have full power to make investigation thereof and to determine\nwhether or not he shall approve and audit the same and allow the same to\nbe paid.\n