Legislation
SECTION 44
Records and data in aid of audit; destruction of certain papers
Executive (EXC) CHAPTER 18, ARTICLE 4
§ 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.
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.