N.Y. State Finance Law § 119: Statement of joint accounts

§ 119. Statement of joint accounts. The comptroller may, in his

discretion, settle separately the accounts of one or more persons

receiving moneys of the state for which they are accountable to the

state. In such case no person shall plead as a defense to an action

brought for a balance certified to be due from him, the non-joinder of

any other person, or give in evidence upon the trial thereof the fact

that any other person was concerned with him in the receipt or

expenditure of such moneys.