N.Y. State Fin. Law § 101
Checks may be signed by the commissioner of taxation and finance, and, if so authorized by such commissioner in writing filed with the comptroller, by the head of the division of the treasury of the department of taxation and finance and by such other officers or persons employed in such department as the commissioner may designate, which authorization may be revoked in like manner. The comptroller shall countersign and enter in the proper books of his department all checks so drawn and all receipts for money paid to the treasury. Duplicate checks in lieu of issued checks lost or destroyed may be executed to persons entitled to payment thereof upon such proofs and conditions as the commissioner of taxation and finance and comptroller may in their discretion require to indemnify the state against loss. No such receipt shall be evidence of payment unless so countersigned. The comptroller shall keep an account between the state and the commissioner of taxation and finance, and therein charge such commissioner with the balance in the treasury when he came into office, and with all moneys received by him, and credit him with all warrants drawn on and paid by him. He shall draw, in favor of the commissioner of taxation and finance, on all corporations or companies in which the state may own stock, for the dividends on such stock as they become due. He shall procure from the books of the banks in which the commissioner of taxation and finance makes his deposits, monthly statements of the moneys received and paid out of the same. On the first Tuesday of every month, or oftener if he deems it necessary, he shall carefully examine the accounts of the debits and credits in the bank books kept by the commissioner of taxation and finance. If he discovers any irregularity or deficiency therein, he shall, unless rectified or explained to his satisfaction, forthwith report the same to the governor.
N.Y. State Fin. Law § 101