N.Y. STF Law § 116

§ 116. Rendition of accounts. The comptroller, from time to time,\nshall require all public officers and other persons receiving moneys or\nsecurities, or having the care and management of any property of the\nstate, of which an account is or is required to be kept in his office,\nto render statements thereof to him; and all such officers or persons\nshall render such statements at such time and in such form as he\nrequires, and at all times when required by law. He may require any one\npresenting to him an account or claim for audit or settlement, to be\nexamined upon oath before him touching such account or claim, as to any\nfacts relating to its justness or correctness. He may issue a notice to\nany person receiving moneys of the state for which he does not account\nor to the legal representatives of such a person, requiring an account\nand vouchers for the expenditure of such moneys to be rendered at a time\nto be fixed not less than thirty nor more than ninety days from the date\nof the service of the notice. Such notice shall be served by delivering\na copy thereof to such person or representative or leaving such copy at\nhis usual place of abode; and if such service is made by the sheriff of\nthe county, where the person served resided, the certificate of such\nsheriff, and if made by any other person, the affidavit of such other\nperson, shall be presumptive evidence of such service.\n