N.Y. TWN Law § 34

§ 34. Powers and duties of town comptroller. 1. In any town in which\nthe office of town comptroller shall have been established and a town\ncomptroller shall have been appointed and shall have qualified, the\npowers of the town board of that town with respect to auditing, allowing\nor rejecting all accounts, charges, claims or demands against the town\nor the improvement districts thereof and with respect to the examining,\nauditing and certification of accounts and receipts of town officers,\nand making provision for preparing and publishing or posting lists of\nall such accounts, charges, claims or demands after the audit or\nrejection thereof, including the powers conferred and duties imposed\nupon the town board in relation to auditing and approving certain claims\npursuant to sections two hundred eighty-four and two hundred eighty-five\nof the highway law, shall devolve upon and thereafter be exercised by\nsuch town comptroller, during the continuance of such office; and with\nrespect to the powers so conferred and the duties so imposed he shall be\nthe town board of the town during the continuance of such office. The\ncomptroller, when required by resolution of the town board, shall\ncountersign all checks required to be signed by the supervisor. The\ncomptroller shall annually audit the fiscal affairs of each improvement\ndistrict in said town operating under article thirteen of this chapter\nand report thereon in writing to the town board.\n 2. In any town in which the office of town comptroller shall have been\nestablished and a town comptroller shall have been appointed and shall\nhave qualified, the town board may by ordinance provide that either or\nboth of the following powers conferred and duties imposed upon the\nsupervisor under section one hundred twenty-five of this chapter shall\ndevolve upon and be exercised by such town comptroller during the\ncontinuance of such office: (a) the keeping of separate appropriation\naccounts and preventing funds or appropriation accounts from being\noverdrawn; or (b) the drawing upon funds or appropriations, provided the\ncounter-signature of the supervisor shall be required. The town\ncomptroller shall furnish to the supervisor such information and data as\nthe supervisor may require for the purpose of enabling him to exercise\nhis powers and perform his duties or make reports required by law.\n