N.Y. TWN Law § 119 — New York Code / Act TWN / Article 8 / Section 119
Audit of claims and issuance of warrants
Status: in_force

§ 119. Audit of claims and issuance of warrants. 1. In a town in which\nthere is no town comptroller, the town clerk shall cause each claim\npresented to the town board for audit to be numbered consecutively,\nbeginning with the number one in each year and to be stamped or\notherwise marked with the date of presentation. The claims shall be\navailable for public inspection at all times during office hours. The\ntown board shall not be required to audit any claim until thirty days\nafter presentation to the town clerk. The town board may, in considering\na claim, require any person presenting the same to be sworn before it or\nbefore any member thereof, relative to the justness and accuracy of such\nclaim, and may take evidence and examine witnesses in respect to the\nclaim, and for that purpose may issue subpoenas for the attendance of\nwitnesses, except as otherwise provided by law. When a claim has been\naudited by the town board the town clerk shall file the same in\nnumerical order as a public record in his office and prepare an abstract\nof the audited claims specifying the number of the claim, the name of\nthe claimant, the amount allowed and the fund and appropriation account\nchargeable therewith and such other information as may be deemed\nnecessary and essential, directed to the supervisor of the town,\nauthorizing and directing him to pay to the claimant the amount allowed\nupon his claim. No warrant shall be drawn against one fund or\nappropriation account to pay a claim chargeable to another fund or\nappropriation account.\n  2. In a town in which there is a town comptroller, he shall cause each\nclaim presented to him for audit to be numbered consecutively, beginning\nwith the number one in each year and to be stamped or otherwise marked\nwith the date of presentation. The claims shall be available for public\ninspection at all times during office hours. The town comptroller shall\nnot be required to audit any claim until thirty days after presentation\nto him. The town comptroller may, in considering a claim, require any\nperson presenting the same to be sworn before him, relative to the\njustness and accuracy of such claim, and may take evidence and examine\nwitnesses in respect to the claim and for that purpose the town\ncomptroller may issue subpoenas for the attendance of witnesses, except\nas otherwise provided by law. When a claim has been audited by the town\ncomptroller, he shall file the same in numerical order as a public\nrecord in his office and prepare an abstract of the audited claims\nspecifying the number of the claim, the name of the claimant, the amount\nallowed and the fund and appropriation account chargeable therewith and\nsuch other information as may be deemed necessary or essential, directed\nto the supervisor of the town, authorizing and directing him to pay to\nthe claimant the amount allowed upon his claim. No fund and no\nappropriation account shall be overdrawn nor shall any warrant be drawn\nagainst one fund or appropriation account to pay a claim chargeable to\nanother fund or appropriation account. It shall be the duty of the town\ncomptroller to keep a separate account with each appropriation for\nexpenditure for which funds are appropriated or raised by tax, in such\nmanner as the state department of audit and control may direct and\ndetermine.\n