Section 101. Checks and accounts

Checks may be signed by the commissioner
  of taxation and finance, and, if so authorized by such  commissioner  in
  writing  filed  with the comptroller, by the head of the division of the
  treasury of the department of taxation and finance  and  by  such  other
  officers  or persons employed in such department as the commissioner may
  designate, which authorization  may  be  revoked  in  like  manner.  The
  comptroller  shall  countersign  and  enter  in  the proper books of his
  department all checks so drawn and all receipts for money  paid  to  the
  treasury.  Duplicate  checks  in lieu of issued checks lost or destroyed
  may be executed to persons entitled to payment thereof upon such  proofs
  and   conditions  as  the  commissioner  of  taxation  and  finance  and
  comptroller may in their  discretion  require  to  indemnify  the  state
  against  loss.  No  such  receipt shall be evidence of payment unless so
  countersigned. The comptroller shall keep an account between  the  state
  and  the  commissioner  of taxation and finance, and therein charge such
  commissioner with the balance in the treasury when he came into  office,
  and  with  all  moneys received by him, and credit him with all warrants
  drawn on and paid by him. He shall draw, in favor of the commissioner of
  taxation and finance, on all corporations  or  companies  in  which  the
  state may own stock, for the dividends on such stock as they become due.
  He  shall  procure from the books of the banks in which the commissioner
  of taxation and finance makes his deposits, monthly  statements  of  the
  moneys  received and paid out of the same. On the first Tuesday of every
  month, or oftener if he deems it necessary, he shall  carefully  examine
  the  accounts  of  the  debits and credits in the bank books kept by the
  commissioner of taxation and finance. If he discovers  any  irregularity
  or  deficiency  therein,  he shall, unless rectified or explained to his
  satisfaction, forthwith report the same to the governor.