3. Appoint, in his discretion, a competent person to examine the books, papers and accounts of any institution to the extent deemed necessary.

4. Annually report to the legislature his acts and proceedings for the year ending September thirtieth last preceding, with such facts in regard to the condition of the buildings, grounds and property, and the financial management of the state charitable institutions, the New York state school for the blind and the Elmira reformatory as he may deem necessary for the information of the legislature, including estimates of the amounts required for the use of such institutions and the reasons therefor. The fiscal supervisor shall also on the first days of January and July in each year report to the governor the condition of the buildings, grounds and property on such date, together with such suggestions in regard to the financial management of such institutions as he deems proper. He shall also, on request of the governor or of any committee of either house of the legislature, make a special report in relation to the condition of the buildings, grounds and property, or the financial management of such institutions, or of any of them. (Added by chapter 252 of the Laws of 1902.)

§ 43. Removals by governor.-A fiscal supervisor of state charities, or the superintendent or the steward of any institution, subject to the provisions of this article, may be removed by the governor for cause, an opportunity having been given him to be heard in his defense. (Added by chapter 252 of the Laws of 1902.)

§ 44. Fiscal year. The fiscal year of all state charitable institutions, of the New York state school for the blind and of the Elmira reformatory shall commence with the first day of October in each year, and close with the thirtieth day of September, next succeeding; and the annual reports of such institutions required by this chapter, shall be made for the fiscal year as herein named, and copies thereof shall be filed with the fiscal supervisor on or before the first day of December in each year, and on or before the twentieth day of October in each year there shall be filed with the fiscal supervisor copies of the inventories of supplies for maintenance and property on hand at

the close of the last fiscal year. (As amended by chapter 252 of the Laws of 1902 and chapter 473 of the Laws of 1903.)

§ 45. Monthly estimates of expenses; contingent fund. The superintendent or other managing officer of each of the state charitable institutions, of the New York state school for the blind at Batavia and of the Elmira reformatory shall, on or before the fifteenth day of each month, cause to be prepared triplicate estimates in minute detail, of the expenses required for the institution of which he has the supervision, for the ensuing month. He shall countersign and submit two of such triplicates to the fiscal supervisor, and retain the other to be placed on file in the office of the institution. The fiscal supervisor may cause such estimates to be revised either as to quantity or quality of supplies and the estimated cost thereof, and shall certify that he has carefully examined the same and that the articles contained in such estimate, as approved or revised by him, are actually required for the use of the institution, and shall thereupon present such estimate and certificate to the comptroller. Upon the revision and approval of such estimate, the comptroller shall authorize the boards of managers, trustees or other managing officers of such institutions to make drafts on him, as the money may be required for the purposes mentioned in such estimates, which drafts shall be paid on his warrant, out of the funds in the treasury of the state appropriated for the support of such institutions. In every such estimate, there shall be a sum named, not to exceed two hundred and fifty dollars, as a contingent fund, for which no minute detailed statement need be made. No expenditures shall be made from such contingent fund, except in case of actual emergency, requiring immediate action, and which can not be deferred without loss or danger to the institution, or the inmates thereof. The treasurer of any such institution shall not pay accounts for goods furnished, salaries of officers or employes, unless they are contained in the estimate provided in this section, and duly approved by the fiscal supervisor. Nor shall the treasurer of any institution named or referred to in this section pay accounts for supplies furnished to officers and employes unless the same be drawn from the ordinary supplies provided for the general use of the institution.

No persons, other than the officers and employes of such institutions, and the families of the superintendents, medical officers, adjutants, quartermasters or stewards, necessarily residing therein, shall be allowed rooms and maintenance, except at a rate fixed by the state comptroller and the fiscal supervisor with the approval of the governor. The officers and employes in the office of the state comptroller on April first, nineteen hundred and two, performing duties under section forty-one of the state charities law, in relation to the estimates of the state charitable institutions, of the New York state school for the blind, and of the Elmira reformatory are hereby continued in office and transferred to the office of the fiscal supervisor subject to his direction and control. (As amended by chapter 252 of the Laws of 1902.)

§ 46. Monthly statements of receipts and expenditures. The treasurer of each state charitable institution, of the New York state school for the blind and of the Elmira reformatory shall, on or before the fifteenth day of each month, make to the fiscal supervisor a full and perfect statement of all the receipts and expenditures, specifying the several items, for the last preceding calendar month. Such statement shall be verified by the affidavit of the treasurer attached thereto, in the following form: I, .... treasurer of the .....

.. do solemnly swear that I have deposited in the bank designated by law for such purpose all the moneys received. by me on account of such

during the last

month; and I do further swear that the foregoing is a true abstract of all the moneys received, and expenditures made by me or under my direction as such treasurer during the month. ending on the day of .... .. nineteen (As amended by chapter 252 of the Laws of 1902.)

847. Affidavit of steward; vouchers. There shall be attached to such treasurer's statement, the affidavit of the steward or other officer having like powers, to the effect that the goods and other articles therein specified were purchased and received by him or under his direction at the institution, that the goods were purchased at a fair cash market price and paid for in cash, and that he or any person in his behalf had

no pecuniary or other interest in the articles purchased; that he received no pecuniary or other benefit therefrom in the way of commission, percentage, deductions or presents, or in any other manner whatever, directly or indirectly; that the articles contained in such bill were received at the institution; that they conformed in all respects to the invoiced goods received and ordered by him, both in quality and quantity. Such statement shall be accompanied by the voucher showing the pay-ment of the several items contained in the statement, the amount of such payment and for what the payment was made. Such vouchers shall be examined by the fiscal supervisor and compared with the estimates made for the month for which the statement is rendered, and if found correct shall be endorsed and forwarded by the fiscal supervisor, with the statement, to the comptroller, who shall have the power of final audit in accordance with the estimate. If any voucher is found objectionable, the fiscal supervisor or the comptroller shall endorse his disapproval thereon, with the reason therefor, and return it to the treasurer, who shall present it to the board of managers for correction and immediately return it. All vouchers shall be filed in the office of the comptroller. (As amended by chapter 252 of the Laws of 1902.)

$48. Purchases. All purchases for the use of the state charitable institutions, of the New York state school for the blind or of the Elmira reformatory shall be made for cash or on credit or time not exceeding thirty days; every voucher shall be duly filled up, and with every abstract of vouchers paid, there shall be proof on oath that the voucher was properly filled up and the money paid. The board of managers or trustees shall make all needful rules and regulations to enforce the provisions of this section. The fiscal supervisor, a member or officer of the state board of charities or manager or officer of any such institution, shall not be interested, directly or indirectly, in the furnishing of materials, labor or supplies for the use of any such institutions nor shall any manager or trustee act as attorney or counsel for the board of managers or trustees thereof. Such contracts shall not be let except in conformity with the provisions of this act in relation to estimates. All goods for the use of such institutions except those

furnished pursuant to law by some other institution of the state shall be bought, as far as practicable, of manufacturers or their immediate agents. All contracts, if let, shall, subject to the provisions of this article relating to estimates, be awarded to the lowest responsible bidder. Each of such institutions may manufacture such supplies and materials to be used in the institution as can be economically made therein. Between the first day of July and the thirtieth day of September in each year the fiscal supervisor shall call the superintendents of the state charitable institutions, the Elmira reformatory and the New York state school for the blind to meet at his office in Albany. The fiscal supervisor shall notify the president of the board of managers or trustees of each state charitable institution and of the Elmira reformatory and the New York state school for the blind, at least ten days in advance, of such meeting of the superintendents, and each such president may designate a member of the board of managers or trustees of which he is president to attend such meeting as a representative of such boards. The necessary traveling expenses of a manager or trustee in attendance upon such meeting shall be paid in the same manner as the traveling expenses of managers or trustees when in attendance upon meetings of boards of managers or trustees. The superintendent and managers or trustees present at such meeting shall consider, and shall determine, subject to the power granted to the fiscal supervisor in section forty-five of this article, the following matters:

1. Which articles of supplies it is practicable to purchase for all the state charitable institutions, the New York state school for the blind and the Elmira reformatory, or some of them, by joint contracts.

2. The specifications for articles of supplies to be purchased by joint contracts.

3. The provisions of the contracts under which articles of supplies are to be purchased jointly.

At such meetings of superintendents and managers or trustees there shall be designated by those present a purchasing committee, to consist of not more than six superintendents, who shall serve as such purchasing committee until the next annual meeting of superintendents and managers or trustees. Such meeting of