N.Y.C. Admin. Code § 3-308: § 3-308 Payment of salaries.

a. Wages and salaries may be paid upon payrolls, upon which each person named thereon shall separately receipt for the amount paid to such person, and the comptroller is hereby authorized and empowered, in his or her discretion, to direct and require that wages and salaries shall not be paid except upon such receipt being individually signed by such person.

b. The comptroller is hereby authorized in his or her discretion, to direct and require, as an alternative to the procedure provided in subdivision a hereof, that wages and salaries within any department or agency of the city or any part or unit thereof may be paid upon payrolls by checks corresponding to such payrolls without any receipt upon such payroll by the person receiving such check.