2015 New York Laws
SCC - Second Class Cities
Article 6 - (Second Class Cities) DEPARTMENT OF FINANCE
62 - Comptroller and deputy comptroller.

 62. Comptroller and deputy comptroller. The comptroller may appoint,
  to hold office during his pleasure, a deputy and such other subordinates
  as may be prescribed by the board of estimate and apportionment. In case
  of  the absence or disability of the comptroller, or of a vacancy in the
  office, the deputy shall discharge the duties of the  office  until  the
  comptroller returns, his disability ceases or the vacancy is filled. The
  comptroller  and  deputy comptroller, before entering upon the duties of
  their respective offices, shall each execute  and  file  with  the  city
  clerk  an official undertaking in such penal sum as may be prescribed by
  the common council. The comptroller and deputy comptroller shall each be
  ex officio a commissioner of deeds.