The Comptroller's role as auditor under the State Constitution (art V, § 1) and State Finance Law (§ 109, subd 4) would therefore be purely ministerial. (See People ex rel. Desiderio v. Conolly, 238 N.Y. 326, 332-334; People ex rel. Sage v. Schuyler, 79 N.Y. 189, 201; People ex rel. Heinrich v. Travis, 175 App. Div. 721, 726; but cf. Matter of Civil Serv. Employees Assn. v. Bartlett, 51 A.D.2d 100.) Yet the Comptroller correctly points out that he cannot be compelled to pay the sum as directed by the commissioner's order, as enforced by this court, without an appropriation of money from the Legislature on which to draw.