§ 111. Payment and refund of state moneys except upon audit by
comptroller prohibited. No moneys of the state, including moneys
collected in its behalf, and no moneys in the possession, custody or
control of any officer, agent, or agency of the state in his or its
representative capacity, and no moneys in or belonging to any fund or
depositary, title to which is vested in the state, shall hereafter be
paid, expended or refunded except upon audit by the comptroller. The
comptroller is hereby charged with the duty of compelling observance of
and compliance with the provisions of this section but any violation of
this section 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.