# N.Y. COR Law § 115: Fiscal accounts and records

> New York · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S115

## Section

- **Citation:** N.Y. COR Law § 115
- **Heading:** Fiscal accounts and records
- **Jurisdiction:** New York
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** New York Code / Act COR / Article 6 / Section 115

## Text

§ 115. Fiscal accounts and records. 1. The superintendent of each\ncorrectional facility shall maintain books of entry and such other\nrecords as may be deemed necessary by the commissioner of correction in\norder to fully account for cash receipts from all sources and all cash\ndisbursements from accounts established in the name of the facility or\nthe superintendent. Such books and records shall be in a form prescribed\nby the commissioner of correction and shall be open at all times to the\ncommissioner and the comptroller and their authorized representatives.\n 2. The superintendent of each correctional facility shall also cause\nto be prepared an annual inventory of the equipment and furnishings\nreceived by the facility and to maintain same for the purpose of audit\nor examination by the commissioner, the comptroller or their authorized\nrepresentatives.\n 3. All purchases for the use of any correctional facility shall be\nmade in conformance with the rules and regulations in effect or\nestablished by the commissioner of correction, the comptroller and the\ncommissioner of the office of general services. The superintendent of\neach correctional facility shall cause to be maintained a record of all\nbills and receipts for expenditures made for goods or services for the\nfacility for the purpose of audit or examination by the commissioner,\nthe comptroller or their designated representatives.\n

## Nearby sections

- [N.Y. COR Law § 112 Powers and duties of commissioner relating to correctional facilities and community supervision](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S112.md)
- [N.Y. COR Law § 113 Absence of incarcerated individual for funeral and deathbed visits authorized](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S113.md)
- [N.Y. COR Law § 114 Rehabilitation programs for women; to be commensurate to those afforded men](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S114.md)
- [N.Y. COR Law § 115 Fiscal accounts and records](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S115.md)
- [N.Y. COR Law § 116 incarcerated individuals' funds](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S116.md)
- [N.Y. COR Law § 117 Estimates of expenses](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S117.md)
- [N.Y. COR Law § 118 Custody and supervision of persons in Westchester county correctional facilities](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S118.md)
- [N.Y. COR Law § 119 Daily report concerning incarcerated individuals](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S119.md)
- [N.Y. COR Law § 120 Custody and supervision of persons in correctional facilities](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S120.md)
- [N.Y. COR Law § 121 Private ownership or operation of correctional facilities](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S121.md)
- [N.Y. COR Law § 122 Control of fiscal transactions and recovery of debts](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S122.md)
- [N.Y. COR Law § 125 Incarcerated individuals' money, clothing and other property; what to be furnished them on their release](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S125.md)
- [N.Y. COR Law § 126 Punishment of superintendent for neglect of duty](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S126.md)
- [N.Y. COR Law § 130 Custody of incarcerated individual sentenced to death and commuted by governor](https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S130.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_ACOR_A6_S115. Check the current official text before relying on it. Not legal advice.