N.Y. STF Law § 101

§ 101. Checks and accounts. Checks may be signed by the commissioner\nof taxation and finance, and, if so authorized by such commissioner in\nwriting filed with the comptroller, by the head of the division of the\ntreasury of the department of taxation and finance and by such other\nofficers or persons employed in such department as the commissioner may\ndesignate, which authorization may be revoked in like manner. The\ncomptroller shall countersign and enter in the proper books of his\ndepartment all checks so drawn and all receipts for money paid to the\ntreasury. Duplicate checks in lieu of issued checks lost or destroyed\nmay be executed to persons entitled to payment thereof upon such proofs\nand conditions as the commissioner of taxation and finance and\ncomptroller may in their discretion require to indemnify the state\nagainst loss. No such receipt shall be evidence of payment unless so\ncountersigned. The comptroller shall keep an account between the state\nand the commissioner of taxation and finance, and therein charge such\ncommissioner with the balance in the treasury when he came into office,\nand with all moneys received by him, and credit him with all warrants\ndrawn on and paid by him. He shall draw, in favor of the commissioner of\ntaxation and finance, on all corporations or companies in which the\nstate may own stock, for the dividends on such stock as they become due.\nHe shall procure from the books of the banks in which the commissioner\nof taxation and finance makes his deposits, monthly statements of the\nmoneys received and paid out of the same. On the first Tuesday of every\nmonth, or oftener if he deems it necessary, he shall carefully examine\nthe accounts of the debits and credits in the bank books kept by the\ncommissioner of taxation and finance. If he discovers any irregularity\nor deficiency therein, he shall, unless rectified or explained to his\nsatisfaction, forthwith report the same to the governor.\n