§ 36. Systems of accounts. The state comptroller may formulate and
prescribe systems of keeping accounts for the municipal corporations,
districts, agencies and activities specified in section thirty of this
chapter. The comptroller, from time to time, whenever he shall deem it
necessary, may direct the installation of a system of keeping accounts
by any one or more of the municipal corporations, industrial development
agency, districts, agencies or activities for which such system was
formulated and prescribed. Any officer who shall refuse or willfully
neglect to comply with such direction of the comptroller within such
reasonable time as the comptroller may prescribe shall be guilty of a
misdemeanor. The comptroller may, however, and upon good and sufficient
cause shown shall, extend such prescribed time as may be reasonable and
necessary. The expense of installing a system of keeping accounts in
pursuance of this section shall be paid out of such appropriation as
shall be made to carry this article into effect.