The proper officer of each department, board, commission and institution, shall, on or before the fifteenth day of each month, render to the comptroller a detailed and itemized account of all receipts and expenditures of such department, board, commission or institution during the month next preceding. Such account shall give in detail the source of all receipts, including the sums received from any county, and shall be accompanied by original and proper vouchers, unless such vouchers have been previously filed with the comptroller.
N.Y. State Fin. Law § 113