N.Y. Pub. Bldgs. Law § 17
No payments shall be made upon any work done or materials furnished for the construction, reconstruction, alteration or improvement of state buildings under the supervision of the commissioner of general services, pursuant to this article, until the bills or estimates presented for such payment shall have been duly certified by the commissioner of general services to be correct and until, thereafter the comptroller shall have audited and approved such bills and estimates. Such bills or estimates presented for final payment for such work or materials shall be certified by the commissioner of general services and have the approval of the department having jurisdiction. The comptroller shall have and is hereby given full power to pass upon all bills and estimates presented for payment for such work or materials, and for the purpose of passing upon and auditing the same, he shall have full power to make investigation thereof and to determine whether or not he shall approve and audit the same and allow the same to be paid.
N.Y. Pub. Bldgs. Law § 17