N.Y. Second Class Cities Law § 63: Duties of comptroller

§ 63. Duties of comptroller. The comptroller shall superintend the

fiscal affairs of the city and manage the same pursuant to law and

ordinance of the common council. He shall keep a separate account with

every department and with each improvement for which funds are

appropriated or raised by tax or assessment. No warrant shall be drawn

by him for the payment of any claim against or obligation of the city

unless it state particularly against which of such funds it is drawn. No

fund shall be overdrawn nor shall any warrant be drawn against one fund

to pay a claim chargeable to another. The comptroller shall perform such

other and further duties, as may from time to time be prescribed by law,

or by ordinance of the common council, not inconsistent with the

provisions of this chapter or the other laws of the state.