109 - Proofs required upon audit by the comptroller.
§ 109. Proofs required upon audit by the comptroller. 1. The comptroller shall not draw his warrant for the payment of any sum appropriated, except for salaries and other expenditures and appropriations, the amounts of which are duly established and fixed by law, until the person demanding the same presents to him a detailed statement thereof in items and makes all reports required of him by law. If such statement is for services rendered or articles furnished, it must show when, where, to whom and under what authority they were rendered or furnished; if for traveling expenses, the distance traveled, between what places, the duty or business for the performance of which the expenses were incurred, and the dates and items of each expenditure; if for reimbursement of other necessary and incidental expenses, a bill duly receipted must be attached to the statement. Each statement of accounts must contain a certificate by or on behalf of the party presenting the same to the effect that it is just, true and correct, that no part thereof has been paid, except as stated therein, and that the balance therein stated is actually due and owing. No payment shall be made to any salaried state officer or commissioner having an office established by law, for personal expenses incurred by him while in the discharge of his duties as such officer or commissioner at the place where such office is located. No manager, trustee or other officer of any state charitable or other institution, receiving moneys from the state treasury for the maintenance or support in whole or in part of such institution, shall be interested in any purchase or sale by any of such officers. 1-a. Notwithstanding the provisions of subdivision one of this section the comptroller may authorize payment based on any invoice used in the vendor's normal course of business without requiring certification. 2. The comptroller may fix for any state department, institution, agency or any part thereof a per diem allowance in lieu of the submission of an itemized travel expense claim. 3. The comptroller shall not draw his warrant for the payment of the salary of any person except upon audit of a payroll, or other voucher, therefor, approved by the department employing such person. Such approval shall be in writing and signed by the head of such department or by a person designated in writing by the head of such department to act for him. Such designation shall be filed in the office of the comptroller. 4. The comptroller shall not approve for payment any expenditure from any fund except upon audit of such vouchers or other documents as are necessary to insure that such payment is lawful and proper. 5. Notwithstanding the provisions of this or any other law, those officers and employees of the state, other than those specified in subdivision six of this section, who hold positions in the executive branch for which there is in force on December thirty-first, nineteen hundred eighty an appropriation which specifies an amount for a payment in lieu of expenses, shall on and after January first, nineteen hundred eighty-one not be eligible to receive such payment and shall instead receive, and officers holding positions indicated in section one hundred sixty-nine of the executive law shall receive, effective January first, nineteen hundred eighty-five, a per diem allowance when in travel status, in accordance with rules and regulations of the comptroller, of seventy-five dollars or, effective April first, nineteen hundred ninety-three, at the option of the officer or employee, reimbursement for expenses incurred when in travel status, in accordance with rules and regulations of the comptroller, in amounts which shall be equal to the allowances provided to managerial or confidential employees under procurement and disbursement guidelines of the comptroller, and shallreceive reimbursement for actual and necessary transportation expenses when in travel status in accordance with rules and regulations of the comptroller. 6. Notwithstanding the provisions of this or any other law, on and after January first, nineteen hundred eighty-one, the heads of the executive department, the department of law and the department of audit and control and the lieutenant governor, upon certification to the department of audit and control by such officer or his duly designated representative that the amounts in lieu of expenses currently provided or the currently provided payment in reimbursement of all necessary and actual expenses incurred incidental to the performance of official duties and obligations applicable on the effective date of this act have been expended, shall receive reimbursement for actual, reasonable and necessary expenses incurred incidental to the performance of official duties and obligations for expenses in excess of such amounts in lieu of expenses or such payments in reimbursement currently provided. Reimbursement for such expenses provided by this subdivision in excess of the amounts currently provided shall be obtained by submitting travel or other expense claims to the comptroller, in accordance with rules and regulations of the comptroller. 7. Notwithstanding the provisions of this or any other law, the heads of the executive department, the department of law and the department of audit and control and the lieutenant governor shall on and after January first, nineteen hundred eighty-three, receive payment in reimbursement for actual, reasonable and necessary expenses incurred incidental to the performance of official duties and obligations. Such payment may be made monthly in installments pursuant to a schedule approved by the director of the budget; provided, however, that in no event shall the annual amount of such payments exceed the amount of such expenses as certified by such officer. Effective on that date payment in lieu of expenses shall no longer be made. 8. The foregoing provisions of this section shall not be construed to limit, in any manner, the right of the comptroller to demand such other proofs as he shall deem necessary.