Section 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.