New York Settlement Of Claims.
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§ 7-203 Settlement of claims. a. The comptroller may require any
person presenting for settlement an account or claim, except a claim
with regard to excise and non-property taxes, for any cause against the
city or the board of education, to be sworn before the comptroller, any
of the deputy comptrollers, or any officer or employee of the
comptroller's office or of the law department designated in a written
instrument by the comptroller and filed in the comptroller's office,
touching such account or claim, and when so sworn, to answer orally as
to any facts relative to the justness of such account or claim. Wilful
false swearing before the comptroller, deputy comptroller or officer or
employee designated to conduct such oral examination is perjury and
punishable as such. In adjusting and settling such claims, the
comptroller, as far as practicable, shall be governed by the rules of
law and principles of equity which prevail in courts of justice. Claims
against the city or against any of the counties contained within its
territorial limits, or payable in the first instance from moneys in the
city treasury for services rendered or work done or materials or
supplies furnished, except:
1. claims reduced to judgment, or
2. awards, costs, charges and expenses duly taxed or ordered paid in
judicial proceedings, or
3. claims arising under the provisions of contracts made at public
letting in the manner provided by chapter thirteen of the charter and
chapter one of title six of the code, or
4. claims settled and adjusted by the comptroller, pursuant to the
authority of this section,
shall not be paid unless an auditor of accounts shall certify that the
charges therefor are just and reasonable.
b. Except as hereinbefore otherwise provided, all contracts with the
city or any of such counties or with any public officer acting in its or
their behalf, shall be subject to audit by the comptroller. The power
hereby given to settle and adjust such claims shall not be construed to
authorize the comptroller to dispute the amount of any salary
established by or under the authority of any officer or department
authorized to establish the same, nor to question the due performance of
duties by such officer, except when necessary to prevent fraud. If in
any action at law against the city to recover upon a claim not embraced
within the exceptions specified in subdivision a the amount claimed by
the plaintiff is in excess of the amount so audited and settled by the
comptroller, the plaintiff must establish a claim by competent evidence
of value, and no testimony shall be admitted to show a promise or
agreement by any officer or employee of the city or of any of the
counties contained within its territorial limits to pay any larger sum
than the amount so audited or allowed by the comptroller.