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New York Consolidated Laws

N.Y. State Finance Law § 9 (2026)

Subpoenas; oaths

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 9. Subpoenas; oaths. The comptroller, deputy comptrollers and
assistant deputy comptroller, or either of them, may issue a subpoena or
subpoenas requiring a person or persons to attend before the
comptroller, a deputy comptroller or assistant deputy comptroller and be
examined in reference to any matter within the scope of the inquiry or
investigation being conducted by the comptroller, and, in a proper case,
to bring with him, a book or paper.  A subpoena issued under this
section shall be regulated by the civil practice law and rules. The
comptroller and deputy comptroller or assistant deputy comptroller or
any person designated in writing by them may administer an oath to a
witness in any such inquiry or investigation.
  This section shall not be construed to abrogate or limit the powers
granted to the comptroller or examiners of municipal accounts as
provided in section thirty-five of the general municipal law.
Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1986–2022 · leading case: Handler v. DiNapoli, 13 N.E.3d 653 (N.Y. 2014).
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Handler v. DiNapoli, 13 N.E.3d 653 (N.Y. 2014). · cites it 2× “” Further, the Legislature has granted the Comptroller broad subpoena powers in furtherance of the Comptroller’s investigatory functions under State Finance Law § 9, which states: “The comptroller, deputy comptrollers and assistant deputy comptroller, or either of them, may…”
Handler v. DiNapoli, 88 A.D.3d 1187 (N.Y. App. Div. 3d Dep't 2011). “In order to determine the propriety of those payments, an examination of nonparticipating providers’ billing records regarding services provided to Empire Plan members is necessarily required (see generally State Finance Law § 9). Unlike the situation presented in Matter of New…”
Matter of The Plastic Surgery Grp., P.C. v. Comptroller of The State of New York, 155 A.D.3d 1417 (N.Y. App. Div. 3d Dep't 2017). · cites it 3× “Importantly, while subpoenas were not in issue in Handler in that the providers permitted access to their records, the Court recognized that “the Legislature has granted [respondent] broad subpoena powers in furtherance of [its] investigatory functions under State Finance Law §…”
Abrams v. Kearney, 133 Misc. 2d 845 (N.Y. Sup. Ct. 1986). “In furtherance of these supervisory duties, the Comptroller has been given subpoena power to require the attendance of any person for examination as to "any matter within the scope of the inquiry or investigation being conducted by the comptroller” (State Finance Law § 9).…”
Blue Cross & Blue Shield of Cent. New York, Inc. v. McCall, 166 Misc. 2d 168 (N.Y. Sup. Ct. 1995). “This court finds the issuance of the subpoenas proper under State Finance Law § 9 and CPLR 2302. Plaintiffs’ argument that as the Legislature did not specifically grant subpoena power in these budget bills no such power exists is without merit.”
Middleton v. New York State Dep't of Corr. & Cmty. Supervision, No. 6:21-cv-06622 (W.D.N.Y. June 16, 2022). “” N.Y. State Finance Law §9 (emphasis added).”
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