Section 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)  Before  any  contract  made  for  or  by  any  state  agency,
  department,  board,  officer,  commission,  or  institution,  except the
  office of general services,  shall  be  executed  or  become  effective,
  whenever  such  contract  exceeds  fifty  thousand dollars in amount and
  before any contract made for or by the office of general services  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, provided, however, that
  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.
    (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  ten  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.