N.Y. State Fin. Law § 43
Money appropriated for a specific purpose shall not be used for any other purpose, and the comptroller shall not draw a warrant for the payment of any sum appropriated, unless it clearly appears from the detailed statement presented to him by the person demanding the same as required by this chapter, that the purposes for which such money is demanded are those for which it was appropriated. The comptroller shall not audit any claim for salary, labor or wages, unless an appropriation applicable thereto has been already made specifying the amount thereof appropriated for such purpose.
Except as otherwise expressly provided, the comptroller shall not audit any claim or account or draw a warrant for the payment of moneys for the purchase of an aircraft intended primarily for the purpose of carrying passengers or the rent of an aircraft for such purpose for a period longer than ten days. The provision of this section shall not apply to the necessary rental of automobiles for construction and maintenance work on the highways of the state or for grade crossing elimination work.
N.Y. State Fin. Law § 43