Article V, Section 1, of the New York Constitution requires the state comptroller "to audit all vouchers before payment and all official accounts", "to audit the accrual and collection of all revenues and receipts", and "to prescribe such methods of accounting as are necessary for the performance of the foregoing duties".

For example, the state comptroller: In 1776, the New York Provincial Congress appointed an auditor-general to settle the public accounts.

In 1800, the Legislature reduced the salary of the comptroller from $3,000 to $2,500, and Samuel Jones declined to be re-appointed.

Under the Constitution of 1821, the comptroller was elected by joint ballot of the New York State Legislature to a three-year term.

In 1926, the responsibilities of the New York State Treasurer were transferred to the comptroller as the head of the Department of Audit and Control.