Section 116. Rendition of accounts

The comptroller, from time to time,
  shall require all public officers and other persons receiving moneys  or
  securities,  or  having  the  care and management of any property of the
  state, of which an account is or is required to be kept in  his  office,
  to  render  statements  thereof to him; and all such officers or persons
  shall render such statements at  such  time  and  in  such  form  as  he
  requires,  and at all times when required by law. He may require any one
  presenting to him an account or claim for audit  or  settlement,  to  be
  examined  upon oath before him touching such account or claim, as to any
  facts relating to its justness or correctness. He may issue a notice  to
  any  person  receiving moneys of the state for which he does not account
  or to the legal representatives of such a person, requiring  an  account
  and vouchers for the expenditure of such moneys to be rendered at a time
  to be fixed not less than thirty nor more than ninety days from the date
  of the service of the notice.  Such notice shall be served by delivering
  a  copy thereof to such person or representative or leaving such copy at
  his usual place of abode; and if such service is made by the sheriff  of
  the  county,  where  the  person served resided, the certificate of such
  sheriff, and if made by any other person, the affidavit  of  such  other
  person, shall be presumptive evidence of such service.