NY Second Class Cities L § 64 (2021)
2021 New York Laws SCC - Second Class Cities Article 6 - Department of Finance 64 - Claims Against the City.

§ 64. Claims  against the city. No claim against the city except for a   fixed salary, for the principal or interest on a bonded or  funded  debt   or  other loan, or for the regular or stated compensation of officers or   employees in any city department, or for  work  performed  or  materials   furnished under contract with the board of contract and supply, shall be   paid  unless  a  claim  therefor,  in such form as the comptroller shall   prescribe, and approved by the head of the department or  officer  whose   action  gave  rise  or origin to the claim, shall have been presented to   the comptroller, and shall have been audited and  allowed  by  him.  The   common  council,  by resolution, may require that claims be certified or   that they be verified by oath of the claimant  or  his  duly  authorized   agent. The comptroller shall cause each such claim, upon presentation to   him  for  audit,  to  be  numbered consecutively and the number, date of   presentation, name of claimant and brief statement of character of  each   claim  shall  be entered in a book kept for such purpose, which shall at   all times during office hours be so  placed  as  to  be  convenient  for   public  inspection  and  examination.  No claim shall be audited or paid   until at least five days have elapsed  after  its  presentation  to  the   comptroller,  and the comptroller shall not be required to audit a claim   until two weeks have expired after the expiration of such period of five   days. The comptroller is authorized, in considering a claim, to  require   any person presenting the same for audit to be sworn before him touching   the  justness  and  accuracy  of  such  claim,  and to take evidence and   examine witnesses in reference to the claim, and for that purpose he may   issue subpoenas for the attendance of  witnesses.  If  the  claimant  be   dissatisfied  with  the audit he may appeal to the board of estimate and   apportionment  by  serving  notice  of  appeal  in  writing   upon   the   comptroller  and the common council at any time before the first regular   meeting of the common  council  that  is  held  after  he  receives  the   comptroller's   audit.   If  the  common  council  or  any  taxpayer  be   dissatisfied with such audit it, or he, may appeal to the same board  on   behalf of the city, in like manner, by serving notice of appeal upon the   claimants  and  the  comptroller and the treasurer within ten days after   the meeting of the common council at which such claims shall  have  been   reported  by  the  comptroller.  The board of estimate and apportionment   shall make rules for the procedure upon the hearing of such appeals  and   the  decision and audit of that board, after the hearing upon the appeal   to it, shall be final and conclusive as to the amount of the claim;  but   if there be no appeal from the original audit it shall in like manner be   final and conclusive. Upon the appeal herein provided for, the treasurer   shall  take  the  place of the comptroller as a member of the board. The   comptroller and the board of estimate and apportionment upon  an  appeal   to  it,  as  herein  provided, shall have authority to take evidence and   examine witnesses in reference to the claim and  for  that  purpose  may   issue subpoenas for the attendance of witnesses; and the comptroller and   each  member  of  the  board  of  estimate  and  apportionment is hereby   declared to be ex officio a commissioner of deeds. When a claim has been   finally audited by the comptroller he shall indorse  thereon  or  attach   thereto  his  certificate as to such audit, and the same shall thereupon   be filed in and remain a public record in  his  office.  If  any  person   shall  present  to  the comptroller for audit a claim in the name of any   person or firm other than that of the actual claimant he shall be guilty   of a misdemeanor.