NY Town L § 119 (2021)
2021 New York Laws TWN - Town Article 8 - Finances 119 - Audit of Claims and Issuance of Warrants.

§ 119. Audit of claims and issuance of warrants. 1. In a town in which   there  is  no  town  comptroller,  the town clerk shall cause each claim   presented to the town board for  audit  to  be  numbered  consecutively,   beginning  with  the  number  one  in  each  year  and  to be stamped or   otherwise marked with the date of  presentation.  The  claims  shall  be   available  for  public  inspection at all times during office hours. The   town board shall not be required to audit any claim  until  thirty  days   after presentation to the town clerk. The town board may, in considering   a claim, require any person presenting the same to be sworn before it or   before any member thereof, relative to the justness and accuracy of such   claim,  and  may  take  evidence and examine witnesses in respect to the   claim, and for that purpose may issue subpoenas for  the  attendance  of   witnesses,  except  as  otherwise provided by law. When a claim has been   audited by the town  board  the  town  clerk  shall  file  the  same  in   numerical order as a public record in his office and prepare an abstract   of  the  audited  claims specifying the number of the claim, the name of   the claimant, the amount allowed and the fund and appropriation  account   chargeable  therewith  and  such  other  information  as  may  be deemed   necessary and  essential,  directed  to  the  supervisor  of  the  town,   authorizing  and directing him to pay to the claimant the amount allowed   upon  his  claim.  No  warrant  shall  be  drawn  against  one  fund  or   appropriation  account  to  pay  a  claim  chargeable to another fund or   appropriation account.2. In a town in which there is a town comptroller, he shall cause each   claim presented to him for audit to be numbered consecutively, beginning   with the number one in each year and to be stamped or  otherwise  marked   with  the date of presentation. The claims shall be available for public   inspection at all times during office hours. The town comptroller  shall   not  be required to audit any claim until thirty days after presentation   to him. The town comptroller may, in considering a  claim,  require  any   person  presenting  the  same  to  be  sworn before him, relative to the   justness and accuracy of such claim, and may take evidence  and  examine   witnesses  in  respect  to  the  claim  and  for  that  purpose the town   comptroller may issue subpoenas for the attendance of witnesses,  except   as  otherwise provided by law. When a claim has been audited by the town   comptroller, he shall file the same  in  numerical  order  as  a  public   record  in  his  office  and  prepare  an abstract of the audited claims   specifying the number of the claim, the name of the claimant, the amount   allowed and the fund and appropriation account chargeable therewith  and   such other information as may be deemed necessary or essential, directed   to  the  supervisor of the town, authorizing and directing him to pay to   the claimant  the  amount  allowed  upon  his  claim.  No  fund  and  no   appropriation  account shall be overdrawn nor shall any warrant be drawn   against one fund or appropriation account to pay a claim  chargeable  to   another  fund or appropriation account. It shall be the duty of the town   comptroller to keep a  separate  account  with  each  appropriation  for   expenditure  for  which funds are appropriated or raised by tax, in such   manner as the state department of  audit  and  control  may  direct  and   determine.