N.Y. Laws » CHAPTER State Finance / ARTICLE Accounts and Audits
New York Consolidated Laws

N.Y. State Finance Law § 111 (2026)

Payment and refund of state moneys except upon audit by comptroller prohibited

✓ current as of May 2026
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§ 111. Payment and refund of state moneys except upon audit by
comptroller prohibited. No moneys of the state, including moneys
collected in its behalf, and no moneys in the possession, custody or
control of any officer, agent, or agency of the state in his or its
representative capacity, and no moneys in or belonging to any fund or
depositary, title to which is vested in the state, shall hereafter be
paid, expended or refunded except upon audit by the comptroller. The
comptroller is hereby charged with the duty of compelling observance of
and compliance with the provisions of this section but any violation of
this section may be restrained upon the suit of any taxpayer with the
consent of the supreme court in appellate division on notice to the
attorney-general.
Notes of Decisions
Cited in 8 cases, 2005–2019 · leading case: Dinallo v. DiNapoli, 877 N.E.2d 643 (N.Y. 2007).
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Dinallo v. DiNapoli, 877 N.E.2d 643 (N.Y. 2007). · cites it 5× “Supreme Court quashed the subpoenas, holding that article V § 1 of the New York State Constitution, State Finance Law § 111 and Abandoned Property Law § 1412-a did not permit the Comptroller to pre-audit Bureau expenditures, post-audit the financial management and operations of…”
Serio v. Hevesi, 804 N.Y.S.2d 571 (N.Y. Sup. Ct. 2005). · cites it 3× “History of State Finance Law § 111 Likewise the legislative history of State Finance Law § 111 does not establish the Comptroller’s authority to audit the Liquidation Bureau’s operation of insolvent insurers.”
Serio v. Hevesi, 40 A.D.3d 72 (N.Y. App. Div. 2007). · cites it 7× “In the judgment appealed from, Supreme Court agreed with the Superintendent that the Comptroller has no power to audit the operations of the Liquidation Bureau, granted the application to quash the subpoenas and declared that NY Constitution, article Y § 1, State Finance Law §…”
Handler v. DiNapoli, 88 A.D.3d 1187 (N.Y. App. Div. 2011). “neys of the state, including moneys collected in its behalf, and no moneys in the possession, custody or control of any officer, agent, or agency of the state in his or its representative capacity, and no moneys in or belonging to any fund or depositary, title to which is vested…”
Signature Health Ctr., LLC v. Hevesi, 13 Misc. 3d 1189 (N.Y. Sup. Ct. 2006). “” Similarly, State Finance Law § 111 prohibits the payment of state funds “except upon audit by the comptroller.”
Matter of Mid Is. Therapy Assoc., LLC v. DiNapoli, 2019 NY Slip Op 2401 (N.Y. App. Div. 2019). “" Further, "the [L]egislature shall define the powers and duties" of the Comptroller and "shall assign to [the Comptroller] no administrative duties, excepting such as may be incidental to the performance of these functions" (NY Const, art V, § 1; see State Finance Law § 111;…”
Suburban Restoration Co. v. Off. of the State Comptroller, 99 A.D.3d 1092 (N.Y. App. Div. 2012). “While respondent is required to audit a judgment or claim against the state before releasing any payment or refund from money under state control (see NY Const, art V, § 1; State Finance Law § 111), there is no corresponding obligation to audit a judgment in the state’s favor.”
Suburban Restoration Co. v. Off. of the State Comptroller, 99 A.D.3d 1092 (N.Y. App. Div. 2012). “While respondent is required to audit a judgment or claim against the state before releasing any payment or refund from money under state control (see NY Const, art V, § 1; State Finance Law § 111), there is no corresponding obligation to audit a judgment in the state’s favor.”
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