ARTICLE V

Officers and Civil Departments

Section 1. The comptroller and attorney-general shall be chosen at the
same general election as the governor and hold office for the same term,
and shall possess the qualifications provided in section 2 of article
IV. The legislature shall provide for filling vacancies in the office of
comptroller and of attorney-general. No election of a comptroller or an
attorney-general shall be had except at the time of electing a governor.
The comptroller shall be required: (1) to audit all vouchers before
payment and all official accounts; (2) to audit the accrual and
collection of all revenues and receipts; and (3) to prescribe such
methods of accounting as are necessary for the performance of the
foregoing duties. The payment of any money of the state, or of any money
under its control, or the refund of any money paid to the state, except
upon audit by the comptroller, shall be void, and 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. In such respect
the legislature shall define the powers and duties and may also assign
to him or her: (1) supervision of the accounts of any political
subdivision of the state; and (2) powers and duties pertaining to or
connected with the assessment and taxation of real estate, including
determination of ratios which the assessed valuation of taxable real
property bears to the full valuation thereof, but not including any of
those powers and duties reserved to officers of a county, city, town or
village by virtue of sections seven and eight of article nine of this
constitution. The legislature shall assign to him or her no
administrative duties, excepting such as may be incidental to the
performance of these functions, any other provision of this constitution
to the contrary notwithstanding.