Article 4
ARTICLE 4 DEPARTMENT OF AUDIT AND CONTROL
Section 40. Department of audit and control; comptroller.
41. Deputies and assistants; undertakings.
41-a. Deputy comptroller for the city of New York.
42. Supervision of money paid into court.
43. Examiners.
44. Records and data in aid of audit; destruction of certain papers.
45. Authority to represent the state as owner of abutting property.
46. Office of welfare inspector general.
47. Organization of offices; officers and employees.
48. General functions, powers and duties of office of welfare inspector general.
49. Cooperation and assistance of other agencies.
50. Referral of evidence.
§ 40. Department of audit and control; comptroller. There shall continue to be in the state government a department of audit and control.
1. The head of the department of audit and control shall be the comptroller. He shall be paid an annual salary of one hundred fifty-one thousand five hundred dollars.
2. The organization of the department of audit and control is continued until changed by or pursuant to law. The comptroller may establish such divisions, bureaus, sections and units in the department as he may deem necessary and may consolidate, alter or abolish any of them.
3. The functions of the comptroller, and his powers and duties pertaining thereto, shall be exercised and performed in the department of audit and control by the comptroller and by such divisions, bureaus, sections, units and officers in the department as he may designate.
§ 41. Deputies and assistants; undertakings. 1. The comptroller shall appoint eight deputies, one of whom shall be the first deputy comptroller. Such deputies shall receive annual salaries to be fixed by the comptroller within amounts appropriated therefor. Each of such deputies may perform any of the powers or duties of the comptroller.
2. The comptroller also may appoint such other officers, assistants and employees as he may deem necessary for the exercise and performance of his powers and duties and those of the department. Such officers, assistants and employees shall receive such compensation as may be fixed by the comptroller within the amounts appropriated therefor.
§ 41-a. Deputy comptroller for the city of New York. In addition to the deputies otherwise authorized by law, the comptroller shall, by and with the advice and consent of the senate, appoint a deputy comptroller for the city of New York. Such deputy may be removed or replaced by the comptroller and shall receive an annual salary to be fixed by the comptroller within the amounts appropriated therefor. Such deputy may perform any of the powers or duties of the comptroller and he shall assist the New York state financial control board created pursuant to section five of the New York state financial emergency act for the city of New York in carrying out and exercising the responsibilities assigned and powers granted to such board.
§ 42. Supervision of money paid into court. The comptroller shall have power, at any time, to examine the books, papers, records and accounts of any public office or officer of the state, or of any subdivision of the state in anywise relating to moneys or securities paid into court or ordered by any court of record or required by statute to be so paid.
§ 43. Examiners. 1. Whenever the comptroller may deem it necessary to enable him to perform the duties imposed upon him by law with regard to the inspection, examination and audit of the fiscal affairs of the state or of the several officers, departments, institutions, public corporations or political subdivisions thereof, he may assign the work of such inspection, audit and examination to any examiner or examiners appointed by him pursuant to law.
2. The comptroller is authorized to employ such examiners as he may deem necessary to carry out the provisions of law in relation to his duty as to money paid into court.
§ 44. Records and data in aid of audit; destruction of certain papers. 1. Where powers and duties of the comptroller relate to moneys, funds or securities of the state, or to state appropriations, or to funds and securities administered under state supervision, or to obligations of the state or of state agencies, the comptroller, except as provided in subdivision two of this section, shall preserve all data and records pertaining to his acts and proceedings in the exercise and performance of such powers and duties, and of his transactions with other public officers, and with corporations and individuals, in connection therewith, to the end that the necessary information acquired by him through such acts, proceedings and transactions may be at all times available as an aid to the comptroller and his successors in exercising the functions of audit of vouchers, official accounts, accrual and collection of revenues and receipts, and of prescribed methods of accounting.
2. Notwithstanding any other provision of this article, the comptroller may destroy any of the following described papers now or hereafter in the custody of the department of audit and control after they have been in such custody six years or more:
a. Estimates and requisitions of state departments, commissions, boards, bodies, officers and institutions;
b. Working papers;
c. Unsuccessful bids;
d. Any other papers which, in the judgment of the comptroller, are not and will not be of use in connection with audits, accounts and accountings, accrual and collection of revenues and receipts or payments of moneys from the state treasury or from any fund or funds in his custody.
The comptroller shall not destroy any papers which in his judgment might be of historic value without first submitting a description thereof to the commissioner of education and obtaining his consent to their destruction. This subdivision shall not authorize the destruction of any papers the preservation or production of which shall have been directed by a court or judge for the purposes of an action or proceeding.
§ 45. Authority to represent the state as owner of abutting property. Whenever by law owners of property abutting upon a street or highway, or any number or percentage thereof, are authorized to petition or otherwise initiate any proceeding respecting the use, occupation or improvement of such street or highway, or the consent of such owners or of any number or percentage thereof is a prerequisite to the use, occupation or improvement of a street or highway, the comptroller in behalf of the state, upon the approval of the attorney-general, is authorized to join in any petition, take any action or consent to the use, occupation or improvement of such a street or highway, affecting the property of the state abutting upon such street or highway, with the same force and effect, and subject to the same limitations and conditions, as the owners of other property abutting upon such street or highway.
§ 46. Office of welfare inspector general. 1. There is hereby created in the department of audit and control an office of welfare inspector general. The head of the office shall be the welfare inspector general, who shall be appointed by the comptroller, by and with the advice and consent of the senate.
2. The comptroller shall fix the compensation of the welfare inspector general within the amounts appropriated therefor.
§ 47. Organization of offices; officers and employees. 1. Notwithstanding any inconsistent provision of law, the welfare inspector general may, from time to time, subject to the approval of the state comptroller, create, abolish, transfer and consolidate divisions, bureaus and other units within the office as he may determine necessary for the efficient operation of the office.
2. The welfare inspector general may, subject to the approval of the state comptroller, appoint such deputies, directors, assistants and other officers and employees as may be needed for the performance of his duties and may prescribe their powers and fix their compensation within the amounts appropriated therefor.
§ 48. General functions, powers and duties of office of welfare inspector general. The office of welfare inspector general, by and through the welfare inspector general, or his duly authorized deputy, director, assistant, officer or employee, shall have the following functions, powers and duties notwithstanding section one hundred thirty-six of the social services law:
1. To receive and investigate complaints from the public or any other source concerning alleged abuses, suspected frauds, and other violations of the welfare system which shall be deemed to include medical assistance. As used in this article, the term "medical assistance" shall have the same meaning contained in section three hundred sixty-five-a of the social services law.
2. To receive complaints of alleged failures to prosecute frauds against the welfare system which shall be deemed to include medical assistance and to investigate the same.
3. To receive complaints of alleged failures to enforce the state's laws regarding the employment of welfare recipients in available employment, and to investigate the same.
4. To receive complaints of alleged failures of local officials and employees to comply with state laws and regulations regarding welfare administration which shall be deemed to include medical assistance, and to investigate the same.
5. On the initiative of the office and at the direction of the welfare inspector general, to conduct any investigation: of the operations of the state social services department and local social services districts, the state health department and local health departments, and the state department of mental hygiene and community mental health boards in order to insure proper expenditure of welfare funds; of violations of the welfare system; of failure to prosecute welfare frauds; of failure to enforce the state's laws regarding the employment of welfare recipients in available employment; of failure of local officials and employees to comply with state law, rules, and regulations regarding welfare administration which shall be deemed to include medical assistance, and other matters relating thereto.
6. To exercise and perform such other functions, powers and duties as may from time to time be conferred or imposed by law.
7. To make an annual report to the governor, the comptroller and the legislature concerning its work during the preceding year, and to make such further interim reports to them as they or any of them shall deem advisable or require.
8. To conduct any inquiry pertinent or material to the discharge of the functions, powers and duties imposed by law; and through designated members of the staff, to subpoena witnesses, administer oaths, take testimony and compel the production of such books, papers, records and documents as may be relevant to any such inquiry and investigation.
9. To do all things necessary or convenient to carry out the functions, powers and duties set forth in this article, to the extent they conform with applicable federal requirements, if any.
10. To make, amend or repeal such rules and regulations as may be necessary with the approval of the state comptroller, for the performance of the duties imposed hereunder.
§ 49. Cooperation and assistance of other agencies. The office of welfare inspector general may request from any department, board, bureau, commission or other agency of the state and its political subdivisions, and the same are authorized and directed to provide, such cooperation and assistance, services and data as will enable the office properly to carry out its functions, powers and duties. As an incident to rendering such cooperation and assistance, all governmental agencies shall be required to submit a written response to the office of welfare inspector general respecting its reports and findings when so requested by said office. Section one hundred thirty-six of the social services law shall in no way be construed to restrict any person or governmental body from cooperating and assisting the welfare inspector general hereunder. Section six hundred ninety-seven or any other provision of the tax law shall in no way be construed to restrict the office of welfare inspector general from obtaining the name, address, social security number, employment history and number of dependents claimed for any individual certified by the welfare inspector general, or his designee, to be a welfare recipient and suspected of abusing, defrauding or otherwise violating the welfare system.
§ 50. Referral of evidence. 1. Upon the discovery of evidence of the commission of a crime by any person, the welfare inspector general shall refer such evidence to the district attorney of the county in which the alleged crime occurred, for the appropriate action of such district attorney.
2. Upon the discovery of evidence of a violation by a social services official or employee of the laws, rules or regulations of the state regarding welfare administration, the welfare inspector general shall refer such evidence to the state commissioner of social services for appropriate action of such commissioner.
Section 40. Department of audit and control; comptroller.
41. Deputies and assistants; undertakings.
41-a. Deputy comptroller for the city of New York.
42. Supervision of money paid into court.
43. Examiners.
44. Records and data in aid of audit; destruction of certain papers.
45. Authority to represent the state as owner of abutting property.
46. Office of welfare inspector general.
47. Organization of offices; officers and employees.
48. General functions, powers and duties of office of welfare inspector general.
49. Cooperation and assistance of other agencies.
50. Referral of evidence.
§ 40. Department of audit and control; comptroller. There shall continue to be in the state government a department of audit and control.
1. The head of the department of audit and control shall be the comptroller. He shall be paid an annual salary of one hundred fifty-one thousand five hundred dollars.
2. The organization of the department of audit and control is continued until changed by or pursuant to law. The comptroller may establish such divisions, bureaus, sections and units in the department as he may deem necessary and may consolidate, alter or abolish any of them.
3. The functions of the comptroller, and his powers and duties pertaining thereto, shall be exercised and performed in the department of audit and control by the comptroller and by such divisions, bureaus, sections, units and officers in the department as he may designate.
§ 41. Deputies and assistants; undertakings. 1. The comptroller shall appoint eight deputies, one of whom shall be the first deputy comptroller. Such deputies shall receive annual salaries to be fixed by the comptroller within amounts appropriated therefor. Each of such deputies may perform any of the powers or duties of the comptroller.
2. The comptroller also may appoint such other officers, assistants and employees as he may deem necessary for the exercise and performance of his powers and duties and those of the department. Such officers, assistants and employees shall receive such compensation as may be fixed by the comptroller within the amounts appropriated therefor.
§ 41-a. Deputy comptroller for the city of New York. In addition to the deputies otherwise authorized by law, the comptroller shall, by and with the advice and consent of the senate, appoint a deputy comptroller for the city of New York. Such deputy may be removed or replaced by the comptroller and shall receive an annual salary to be fixed by the comptroller within the amounts appropriated therefor. Such deputy may perform any of the powers or duties of the comptroller and he shall assist the New York state financial control board created pursuant to section five of the New York state financial emergency act for the city of New York in carrying out and exercising the responsibilities assigned and powers granted to such board.
§ 42. Supervision of money paid into court. The comptroller shall have power, at any time, to examine the books, papers, records and accounts of any public office or officer of the state, or of any subdivision of the state in anywise relating to moneys or securities paid into court or ordered by any court of record or required by statute to be so paid.
§ 43. Examiners. 1. Whenever the comptroller may deem it necessary to enable him to perform the duties imposed upon him by law with regard to the inspection, examination and audit of the fiscal affairs of the state or of the several officers, departments, institutions, public corporations or political subdivisions thereof, he may assign the work of such inspection, audit and examination to any examiner or examiners appointed by him pursuant to law.
2. The comptroller is authorized to employ such examiners as he may deem necessary to carry out the provisions of law in relation to his duty as to money paid into court.
§ 44. Records and data in aid of audit; destruction of certain papers. 1. Where powers and duties of the comptroller relate to moneys, funds or securities of the state, or to state appropriations, or to funds and securities administered under state supervision, or to obligations of the state or of state agencies, the comptroller, except as provided in subdivision two of this section, shall preserve all data and records pertaining to his acts and proceedings in the exercise and performance of such powers and duties, and of his transactions with other public officers, and with corporations and individuals, in connection therewith, to the end that the necessary information acquired by him through such acts, proceedings and transactions may be at all times available as an aid to the comptroller and his successors in exercising the functions of audit of vouchers, official accounts, accrual and collection of revenues and receipts, and of prescribed methods of accounting.
2. Notwithstanding any other provision of this article, the comptroller may destroy any of the following described papers now or hereafter in the custody of the department of audit and control after they have been in such custody six years or more:
a. Estimates and requisitions of state departments, commissions, boards, bodies, officers and institutions;
b. Working papers;
c. Unsuccessful bids;
d. Any other papers which, in the judgment of the comptroller, are not and will not be of use in connection with audits, accounts and accountings, accrual and collection of revenues and receipts or payments of moneys from the state treasury or from any fund or funds in his custody.
The comptroller shall not destroy any papers which in his judgment might be of historic value without first submitting a description thereof to the commissioner of education and obtaining his consent to their destruction. This subdivision shall not authorize the destruction of any papers the preservation or production of which shall have been directed by a court or judge for the purposes of an action or proceeding.
§ 45. Authority to represent the state as owner of abutting property. Whenever by law owners of property abutting upon a street or highway, or any number or percentage thereof, are authorized to petition or otherwise initiate any proceeding respecting the use, occupation or improvement of such street or highway, or the consent of such owners or of any number or percentage thereof is a prerequisite to the use, occupation or improvement of a street or highway, the comptroller in behalf of the state, upon the approval of the attorney-general, is authorized to join in any petition, take any action or consent to the use, occupation or improvement of such a street or highway, affecting the property of the state abutting upon such street or highway, with the same force and effect, and subject to the same limitations and conditions, as the owners of other property abutting upon such street or highway.
§ 46. Office of welfare inspector general. 1. There is hereby created in the department of audit and control an office of welfare inspector general. The head of the office shall be the welfare inspector general, who shall be appointed by the comptroller, by and with the advice and consent of the senate.
2. The comptroller shall fix the compensation of the welfare inspector general within the amounts appropriated therefor.
§ 47. Organization of offices; officers and employees. 1. Notwithstanding any inconsistent provision of law, the welfare inspector general may, from time to time, subject to the approval of the state comptroller, create, abolish, transfer and consolidate divisions, bureaus and other units within the office as he may determine necessary for the efficient operation of the office.
2. The welfare inspector general may, subject to the approval of the state comptroller, appoint such deputies, directors, assistants and other officers and employees as may be needed for the performance of his duties and may prescribe their powers and fix their compensation within the amounts appropriated therefor.
§ 48. General functions, powers and duties of office of welfare inspector general. The office of welfare inspector general, by and through the welfare inspector general, or his duly authorized deputy, director, assistant, officer or employee, shall have the following functions, powers and duties notwithstanding section one hundred thirty-six of the social services law:
1. To receive and investigate complaints from the public or any other source concerning alleged abuses, suspected frauds, and other violations of the welfare system which shall be deemed to include medical assistance. As used in this article, the term "medical assistance" shall have the same meaning contained in section three hundred sixty-five-a of the social services law.
2. To receive complaints of alleged failures to prosecute frauds against the welfare system which shall be deemed to include medical assistance and to investigate the same.
3. To receive complaints of alleged failures to enforce the state's laws regarding the employment of welfare recipients in available employment, and to investigate the same.
4. To receive complaints of alleged failures of local officials and employees to comply with state laws and regulations regarding welfare administration which shall be deemed to include medical assistance, and to investigate the same.
5. On the initiative of the office and at the direction of the welfare inspector general, to conduct any investigation: of the operations of the state social services department and local social services districts, the state health department and local health departments, and the state department of mental hygiene and community mental health boards in order to insure proper expenditure of welfare funds; of violations of the welfare system; of failure to prosecute welfare frauds; of failure to enforce the state's laws regarding the employment of welfare recipients in available employment; of failure of local officials and employees to comply with state law, rules, and regulations regarding welfare administration which shall be deemed to include medical assistance, and other matters relating thereto.
6. To exercise and perform such other functions, powers and duties as may from time to time be conferred or imposed by law.
7. To make an annual report to the governor, the comptroller and the legislature concerning its work during the preceding year, and to make such further interim reports to them as they or any of them shall deem advisable or require.
8. To conduct any inquiry pertinent or material to the discharge of the functions, powers and duties imposed by law; and through designated members of the staff, to subpoena witnesses, administer oaths, take testimony and compel the production of such books, papers, records and documents as may be relevant to any such inquiry and investigation.
9. To do all things necessary or convenient to carry out the functions, powers and duties set forth in this article, to the extent they conform with applicable federal requirements, if any.
10. To make, amend or repeal such rules and regulations as may be necessary with the approval of the state comptroller, for the performance of the duties imposed hereunder.
§ 49. Cooperation and assistance of other agencies. The office of welfare inspector general may request from any department, board, bureau, commission or other agency of the state and its political subdivisions, and the same are authorized and directed to provide, such cooperation and assistance, services and data as will enable the office properly to carry out its functions, powers and duties. As an incident to rendering such cooperation and assistance, all governmental agencies shall be required to submit a written response to the office of welfare inspector general respecting its reports and findings when so requested by said office. Section one hundred thirty-six of the social services law shall in no way be construed to restrict any person or governmental body from cooperating and assisting the welfare inspector general hereunder. Section six hundred ninety-seven or any other provision of the tax law shall in no way be construed to restrict the office of welfare inspector general from obtaining the name, address, social security number, employment history and number of dependents claimed for any individual certified by the welfare inspector general, or his designee, to be a welfare recipient and suspected of abusing, defrauding or otherwise violating the welfare system.
§ 50. Referral of evidence. 1. Upon the discovery of evidence of the commission of a crime by any person, the welfare inspector general shall refer such evidence to the district attorney of the county in which the alleged crime occurred, for the appropriate action of such district attorney.
2. Upon the discovery of evidence of a violation by a social services official or employee of the laws, rules or regulations of the state regarding welfare administration, the welfare inspector general shall refer such evidence to the state commissioner of social services for appropriate action of such commissioner.
