N.Y. Second Class Cities Law § 66: Accounts with treasurer

§ 66. Accounts with treasurer. The comptroller shall keep an account

between the city and the treasurer, and of all moneys received and

disbursed by the treasurer, and for that purpose he shall procure daily

statements from the treasurer as to the moneys received and disbursed by

him, and shall also procure from the depositaries in which the city

funds are deposited by the treasurer, monthly statements of the moneys

which have been received and paid out on account of the city. He shall

examine the treasurer's books, accounts and bank books, and ascertain as

to their correctness, and shall render quarterly a detailed report to

the mayor and common council of the funds and financial condition of the

city.