The district superintendent shall from time to time during each year inspect the financial accounts and vouchers of the district officers of the several districts within his jurisdiction. If he finds that such accounts are not kept in accordance with the law and the Regents rules, and such district officers neglect and refuse to so keep the accounts, he shall forthwith report the fact to the Commissioner of Education.
N.Y. Comp. Codes R. & Regs. Tit. 8 § 171.1