New York Consolidated Laws, Correction Law - COR § 115. Fiscal accounts and records

1. The superintendent of each correctional facility shall maintain books of entry and such other records as may be deemed necessary by the commissioner of correction in order to fully account for cash receipts from all sources and all cash disbursements from accounts established in the name of the facility or the superintendent.  Such books and records shall be in a form prescribed by the commissioner of correction and shall be open at all times to the commissioner and the comptroller and their authorized representatives.

2. The superintendent of each correctional facility shall also cause to be prepared an annual inventory of the equipment and furnishings received by the facility and to maintain same for the purpose of audit or examination by the commissioner, the comptroller or their authorized representatives.

3. All purchases for the use of any correctional facility shall be made in conformance with the rules and regulations in effect or established by the commissioner of correction, the comptroller and the commissioner of the office of general services.  The superintendent of each correctional facility shall cause to be maintained a record of all bills and receipts for expenditures made for goods or services for the facility for the purpose of audit or examination by the commissioner, the comptroller or their designated representatives.