"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." (State Finance Law, §112.) Purchase orders, vouchers, travel orders and other accounting forms, or procedures, now employed by any State agency must not be changed except with the approval of the Comptroller.
N.Y. Comp. Codes R. & Regs. Tit. 2 § 1.3