N.Y. Second Class Cities Law § 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.