N.J. Stat. tit. 52, ch. 19

in effect

N.J. Stat. § 52:19-2 Oath; filing.

52:19-2. The Director of the Division of Budget and Accounting in the Department of the Treasury, before entering upon the duties of his office, shall take an oath before one of the justices of the Supreme Court, that he will well, faithfully and impartially discharge all the duties required of him by law, and that he will not allow any claim, charge or account against the State unless satisfied that the same is justly due. Such oath shall be filed in the office of the Secretary of State. Amended 2007, c.52, s.32.

N.J. Stat. § 52:19-5 Seal of comptroller

The comptroller shall have a seal which shall contain the coat of arms of the state and further the words "comptroller of the treasury, New Jersey" . Such seal shall be affixed to documents and other papers for which the seal shall be required.

N.J. Stat. § 52:19-10 General duties of State Treasurer.

52:19-10. The State Treasurer shall: a. Superintend the collection of the revenue; b. Take general charge and supervision of all rights, interest and property of the State; c. Institute and direct prosecution against delinquent officers of the revenue, and for just claims and debts due to the State; and d. Draw all warrants on the treasurer in favor of such public officers as receive salaries from the State and for the payment of all moneys directed by law to be paid out of the treasury, and such warrants shall designate the purpose for which they are drawn. Amended 2007, c.52, s.28.

N.J. Stat. § 52:19-11 Examination and audit of accounts

The comptroller shall examine, audit, adjust and settle all accounts due to or presented against the state, and certify the amount adjusted or allowed, to the treasurer for receipt or payment. He shall administer an oath to the person presenting the account, or to any witness presented on behalf of such person, or presented by the comptroller or attorney general on behalf of the state and shall examine such person or witness as to the truth, fairness, correctness and justice of the accounts. He shall keep a record or registry of all accounts so audited, adjusted, allowed and certified, and the time when the same was done.

N.J. Stat. § 52:19-12 Comptroller to countersign and register checks and receipts of treasurer; transfer of state funds; loans by treasurer

The comptroller shall countersign and register all checks and drafts drawn by the treasurer, and all receipts for money paid to the treasurer. Checks or drafts used only for the transfer of state funds from one depository to another drawn to the order of the "state treasurer, state of New Jersey" , and restrictively indorsed by the treasurer in the following manner: "Transfer of state funds--for deposit only" need not be countersigned by the comptroller. No receipts shall be evidence of payment unless so countersigned, and no loans shall be made by the treasurer unless with the concurrence of the comptroller.

N.J. Stat. § 52:19-13 Drawing in favor of treasurer for moneys due state

The comptroller shall, when necessary, draw in favor of the treasurer on all persons indebted to the state for moneys due, and on the presidents and directors of all corporations in which the state may own stock, for the dividends on such stock as the same may become due.

N.J. Stat. § 52:19-14 Examination of treasurer's bank books; report of irregularities to governor

On the first Tuesday in March, June, September and December, or oftener if he deems it necessary, the comptroller shall carefully examine the accounts of debts and credits in the bank books kept by the treasurer, and if he discovers any irregularity or deficiency therein, he shall, unless the same is rectified or explained to his satisfaction, forthwith report the same in writing to the governor.

N.J. Stat. § 52:19-15 Suit to recover moneys due state

The comptroller shall cause suit to be instituted in any competent court of this or any other state for the recovery of any moneys due to the state or any of its institutions, departments, commissions or officers. The suit shall be in the name of the "state of New Jersey" as plaintiff.

N.J. Stat. § 52:19-36.1 Auditing and preauditing employees; tenure of office

All the employees of the Comptroller of the Treasury employed in the work of auditing or preauditing, who shall have been so employed at least three years immediately prior to the taking effect of this act, shall continue to hold their employments and shall not be removed therefrom except for good cause shown after a fair and impartial trial, but shall hold their employments during good behavior, and shall not be removed for political reasons. L.1939, c. 222, p. 620, s. 1.

N.J. Stat. § 52:19-36.2 Comptroller's authority to appoint and employ persons not affected

Nothing herein contained shall alter, vary, limit or abridge the power and authority of the Comptroller of the Treasury to hereafter appoint fit persons or employees in the work of auditing and preauditing, and the power of the Comptroller of the Treasury to appoint and employ persons in his department shall remain as heretofore. L.1939, c. 222, p. 620, s. 2.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026