§ 118. Statements of accounts rendered. The comptroller shall
immediately examine the accounts rendered by every public officer or
other person receiving moneys belonging to the state, with the vouchers,
and audit, adjust and make a statement thereof. If any necessary
vouchers are wanting or defective, he shall give notice to such person
to furnish proper vouchers within not less than thirty nor more than
ninety days, and at the expiration of such time he shall audit, adjust
and make a statement of such accounts on the vouchers and proofs before
him. He shall transmit a copy of every account as settled to such
persons, and if any balance is stated therein to be due the state, and
is not paid to the treasurer within ninety days after its transmission
to such person, the comptroller shall deliver a certified copy of such
account to the attorney-general for prosecution. Such certified copy
shall be presumptive evidence of the indebtedness of such person to the
state for the balance so certified, and if on the trial of any action
brought thereon, the defendant gives any evidence other than such as was
produced to the comptroller before the statement of such accounts, and
by means thereof, the balance so stated is reduced or no balance is
found to be due, the defendant shall be liable for and pay the costs of
such action.