Smith v. Levitt

Memorandum.

The order of the Appellate Division should be affirmed, without costs.

Appellants fail to demonstrate any legal insufficiency in respect of the Comptroller’s audit of the payments by respondent New York State Urban Development Corporation (UDC) from the first instance appropriation. The constitutional and statutory provisions regarding that audit do not require like audit of payments from UDC’s bond proceeds, which are neither ‘ ‘ money of the state ’ ’ nor ‘1 money under its control ’ ’ (N. Y. Const., art. V, § 1) or within “ the possession, custody or control of any officer,…