N.Y. TWN Law § 124

§ 124. Designation of the comptroller as accounting officer.\nNotwithstanding any other provision of this chapter, the town board of a\ntown in which the office of comptroller has been established may, by\nresolution, determine that such officer shall be the accounting officer\nof the town. In such event, all of the accounting duties of the town\nsupervisor shall be transferred to and be performed by the comptroller.\n In addition to keeping detailed accounting records, the comptroller\nshall prepare and transmit to the town clerk the report required by\nsubdivision ten or, if the town board shall so determine, the report\nrequired by subdivision ten-a of section twenty-nine of this chapter.\nHe shall also render to the town board the detailed monthly statement\nrequired by section one hundred twenty-five of this chapter, and shall\nprepare and submit to the state department of audit and control the\nreport required by section thirty of the general municipal law.\n Notwithstanding any other provision of the highway law, social\nservices law, or this chapter, no money shall be paid out by the\nsupervisor except upon the warrant of the town comptroller. Every\nofficer required to submit a monthly statement to the town supervisor\npursuant to subdivision one of section twenty-seven of this chapter\nshall furnish a copy thereof to the town comptroller.\n Nothing in this section shall be construed to relieve the town\nsupervisor of his duties as treasurer of the town pursuant to\nsubdivisions one, two, three and four of section twenty-nine of this\nchapter.\n