2023 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.