N.Y. Town Law § 119: Audit of claims and issuance of warrants

§ 119. Audit of claims and issuance of warrants. 1. In a town in which

there is no town comptroller, the town clerk shall cause each claim

presented to the town board for audit to be numbered consecutively,

beginning with the number one in each year and to be stamped or

otherwise marked with the date of presentation. The claims shall be

available for public inspection at all times during office hours. The

town board shall not be required to audit any claim until thirty days

after presentation to the town clerk. The town board may, in considering

a claim, require any person presenting the same to be sworn before it or

before any member thereof, relative to the justness and accuracy of such

claim, and may take evidence and examine witnesses in respect to the

claim, and for that purpose may issue subpoenas for the attendance of

witnesses, except as otherwise provided by law. When a claim has been

audited by the town board the town clerk shall file the same in

numerical order as a public record in his office and prepare an abstract

of the audited claims specifying the number of the claim, the name of

the claimant, the amount allowed and the fund and appropriation account

chargeable therewith and such other information as may be deemed

necessary and essential, directed to the supervisor of the town,

authorizing and directing him to pay to the claimant the amount allowed

upon his claim. No warrant shall be drawn against one fund or

appropriation account to pay a claim chargeable to another fund or

appropriation account.

2. In a town in which there is a town comptroller, he shall cause each

claim presented to him for audit to be numbered consecutively, beginning

with the number one in each year and to be stamped or otherwise marked

with the date of presentation. The claims shall be available for public

inspection at all times during office hours. The town comptroller shall

not be required to audit any claim until thirty days after presentation

to him. The town comptroller may, in considering a claim, require any

person presenting the same to be sworn before him, relative to the

justness and accuracy of such claim, and may take evidence and examine

witnesses in respect to the claim and for that purpose the town

comptroller may issue subpoenas for the attendance of witnesses, except

as otherwise provided by law. When a claim has been audited by the town

comptroller, he shall file the same in numerical order as a public

record in his office and prepare an abstract of the audited claims

specifying the number of the claim, the name of the claimant, the amount

allowed and the fund and appropriation account chargeable therewith and

such other information as may be deemed necessary or essential, directed

to the supervisor of the town, authorizing and directing him to pay to

the claimant the amount allowed upon his claim. No fund and no

appropriation account shall be overdrawn nor shall any warrant be drawn

against one fund or appropriation account to pay a claim chargeable to

another fund or appropriation account. It shall be the duty of the town

comptroller to keep a separate account with each appropriation for

expenditure for which funds are appropriated or raised by tax, in such

manner as the state department of audit and control may direct and

determine.