New York § 36 - 36Systems of accounts
Full text of New York New York Consolidated Laws § 36 — 36Systems of accounts, with citation guidance and answers to common questions.
§ 36. 36Systems of accounts
§ 36. Systems of accounts. The state comptroller may formulate and prescribe systems of keeping accounts for the municipal corporations, districts, agencies and activities specified in section thirty of this chapter. The comptroller, from time to time, whenever he shall deem it necessary, may direct the installation of a system of keeping accounts by any one or more of the municipal corporations, industrial development agency, districts, agencies or activities for which such system was formulated and prescribed. Any officer who shall refuse or willfully neglect to comply with such direction of the comptroller within such reasonable time as the comptroller may prescribe shall be guilty of a misdemeanor. The comptroller may, however, and upon good and sufficient cause shown shall, extend such prescribed time as may be reasonable and necessary. The expense of installing a system of keeping accounts in pursuance of this section shall be paid out of such appropriation as shall be made to carry this article into effect.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 36
What does New York Consolidated Laws § 36 cover?
Section 36 ("36Systems of accounts") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 36?
A common citation format is "New York Consolidated Laws § 36" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 36 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.