There is a newer version of the New York Consolidated Laws
2006 New York Code - Statement Of Account To Comptroller.
§ 7-504 Statement of account to comptroller. a. The sheriff, within ten days after the expiration of each calendar month, shall transmit to the comptroller a statement of the sheriff's accounts in such form as the comptroller shall prescribe. b. Such statement shall be verified by the oath of the sheriff. The verification of every account transmitted to the comptroller shall be to the effect that the same is a true transcript or summary of the accounts and the books of the office of the sheriff. c. The comptroller may examine under oath the sheriff or any of the sheriff's subordinates regarding the amount of moneys paid to and received by the sheriff and the sheriff's subordinates, in their official capacity, and regarding any statements contained in the certified transcript and return. An order for such examination must be granted by a justice of the supreme court whenever an application shall be made therefor by such comptroller and such examination shall take place before such justice.
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