§ 112. Accounting systems; approval of contracts. 1. The comptroller
shall prepare and prescribe a system of accounting and a form of
accounts to be installed and observed in every state department and in
every state institution, which shall be accepted and followed by them
respectively, after thirty days' notice thereof. Such forms shall
include such a uniform method of bookkeeping, filing and rendering
accounts as may insure a uniform statement of purchase of like articles,
whether by the pound, measure or otherwise, as the interests of the
public service may require, and a uniform method of reporting in such
institutions and departments, the amount and value of all produce and
other articles of maintenance raised upon the lands of the state, or
manufactured in such institution, and which may enter into the
maintenance of such institution or department. All purchases for the use
of any department, office or work of the state government, shall be for
cash. Each voucher, whether for a purchase or for services or other
charge shall be filled up at the time it is taken. Where payment is not
made directly by the department of taxation and finance, proof in some
proper form shall be furnished on oath that the voucher was so filled up
at the time it was taken, and that the money stated therein to have been
paid, was in fact paid in cash or by check or draft on some specified
bank.

1-a. The system of accounting prescribed by the comptroller pursuant
to the provisions of subdivision one of this section shall be subject to
such internal control as the comptroller deems necessary.

2. (a) (i) Before any contract: (1) made for or by any state agency,
department, board, officer, commission, or institution, except the
office of general services or its customer agencies serviced by the
office of general services business services center, shall be executed
or become effective, whenever such contract exceeds fifty thousand
dollars in amount, it shall first be approved by the office of the
comptroller and filed in his or her office; (2) made for or by the
office of general services, whether for itself or for its customer
agencies serviced by the office of general services business services
center, shall be executed or become effective, whenever such contract
exceeds eighty-five thousand dollars in amount, it shall first be
approved by the comptroller and filed in his or her office; or (3)
established as a centralized contract through the office of general
services shall be executed or become effective, whenever such contract
exceeds one hundred twenty-five thousand dollars in amount, it shall
first be approved by the comptroller and filed in his or her office;
provided, however, before any purchase order or other procurement
transaction issued under such centralized contract, which exceeds two
hundred thousand dollars in amount shall be executed or become
effective, it shall first be approved by the comptroller and filed in
his or her office. Provided, further, however, that with the exception
of contracts identified in subparagraph (ii) of this paragraph the
comptroller shall make a final written determination with respect to
approval of such contract within ninety days of the submission of such
contract to his or her office unless the comptroller shall notify, in
writing, the state agency, department, board, officer, commission, or
institution, prior to the expiration of the ninety day period, and for
good cause, of the need for an extension of not more than fifteen days,
or a reasonable period of time agreed to by such state agency,
department, board, officer, commission, or institution and provided,
further, that such written determination or extension shall be made part
of the procurement record pursuant to paragraph f of subdivision one of
section one hundred sixty-three of this chapter.

(ii) Before any contract established as a centralized contract through
the office of general services, as provided for in item three of
subparagraph (i) of this paragraph, or any contract made in accordance
with subdivision five, six or paragraph b of subdivision sixteen of
section three hundred fifty-five of the education law, section three
hundred seventy-three of the education law, section sixty-two hundred
eighteen of the education law, or section sixty-two hundred seventy-five
of the education law, shall be executed or become effective, such
contract shall first be approved by the comptroller and filed in his or
her office. Provided, however, that the comptroller shall make a final
written determination with respect to approval of such contract within
seventy-five days of the submission of such contract to his or her
office unless the comptroller shall notify, in writing, the state
agency, department, board, officer, commission, or institution, prior to
the expiration of the seventy-five day period, and for good cause, of
the need for an extension of not more than fifteen days, or a reasonable
period of time agreed to by such state agency, department, board,
officer, commission, or institution and provided, further, that such
written determination or extension shall be made part of the procurement
record pursuant to paragraph f of subdivision one of section one hundred
sixty-three of this chapter.

(b) Whenever any liability of any nature shall be incurred by or for
any state department, board, officer, commission, or institution, notice
that such liability has been incurred shall be immediately given in
writing to the state comptroller.

3. A contract or other instrument wherein the state or any of its
officers, agencies, boards or commissions agrees to give a consideration
other than the payment of money, when the value or reasonably estimated
value of such consideration exceeds twenty-five thousand dollars, shall
not become a valid enforceable contract unless such contract or other
instrument shall first be approved by the comptroller and filed in his
office.

4. The provisions of this section shall be controlling, any other
general, special or local law inconsistent therewith notwithstanding,
unless this section is expressly and specifically referred to in such
other general, special or local law; except that any agreement or
contract negotiated pursuant to article fourteen of the civil service
law, in accordance with article twenty-four of the executive law or
otherwise, shall not be subject to the requirements of this section or
chapter and shall become effective and binding in accordance with the
provisions of said article fourteen.