N.Y. SCC Law § 64 — New York Code / Act SCC / Article 6 / Section 64
Claims against the city
Status: in_force

§ 64. Claims against the city. No claim against the city except for a\nfixed salary, for the principal or interest on a bonded or funded debt\nor other loan, or for the regular or stated compensation of officers or\nemployees in any city department, or for work performed or materials\nfurnished under contract with the board of contract and supply, shall be\npaid unless a claim therefor, in such form as the comptroller shall\nprescribe, and approved by the head of the department or officer whose\naction gave rise or origin to the claim, shall have been presented to\nthe comptroller, and shall have been audited and allowed by him. The\ncommon council, by resolution, may require that claims be certified or\nthat they be verified by oath of the claimant or his duly authorized\nagent. The comptroller shall cause each such claim, upon presentation to\nhim for audit, to be numbered consecutively and the number, date of\npresentation, name of claimant and brief statement of character of each\nclaim shall be entered in a book kept for such purpose, which shall at\nall times during office hours be so placed as to be convenient for\npublic inspection and examination. No claim shall be audited or paid\nuntil at least five days have elapsed after its presentation to the\ncomptroller, and the comptroller shall not be required to audit a claim\nuntil two weeks have expired after the expiration of such period of five\ndays. The comptroller is authorized, in considering a claim, to require\nany person presenting the same for audit to be sworn before him touching\nthe justness and accuracy of such claim, and to take evidence and\nexamine witnesses in reference to the claim, and for that purpose he may\nissue subpoenas for the attendance of witnesses. If the claimant be\ndissatisfied with the audit he may appeal to the board of estimate and\napportionment by serving notice of appeal in writing upon the\ncomptroller and the common council at any time before the first regular\nmeeting of the common council that is held after he receives the\ncomptroller's audit. If the common council or any taxpayer be\ndissatisfied with such audit it, or he, may appeal to the same board on\nbehalf of the city, in like manner, by serving notice of appeal upon the\nclaimants and the comptroller and the treasurer within ten days after\nthe meeting of the common council at which such claims shall have been\nreported by the comptroller. The board of estimate and apportionment\nshall make rules for the procedure upon the hearing of such appeals and\nthe decision and audit of that board, after the hearing upon the appeal\nto it, shall be final and conclusive as to the amount of the claim; but\nif there be no appeal from the original audit it shall in like manner be\nfinal and conclusive. Upon the appeal herein provided for, the treasurer\nshall take the place of the comptroller as a member of the board. The\ncomptroller and the board of estimate and apportionment upon an appeal\nto it, as herein provided, shall have authority to take evidence and\nexamine witnesses in reference to the claim and for that purpose may\nissue subpoenas for the attendance of witnesses; and the comptroller and\neach member of the board of estimate and apportionment is hereby\ndeclared to be ex officio a commissioner of deeds. When a claim has been\nfinally audited by the comptroller he shall indorse thereon or attach\nthereto his certificate as to such audit, and the same shall thereupon\nbe filed in and remain a public record in his office. If any person\nshall present to the comptroller for audit a claim in the name of any\nperson or firm other than that of the actual claimant he shall be guilty\nof a misdemeanor.\n