N.Y.C. Admin. Code § 3-309: § 3-309 Audit and payment of county charges and expenses.

All county charges and expenses and salaries of county officers in the counties of the city and each of them shall be audited by the comptroller and paid out of the fund or appropriation applicable thereto, and the audit of the comptroller in respect to such charges and expenses shall extend to the reasonableness thereof and shall, in all respects, be as full and complete as the audit of city charges and expenses.