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2015 New York Laws
SCC - Second Class Cities
Article 6 - (Second Class Cities) DEPARTMENT OF FINANCE
66 - Accounts with treasurer.

NY Second Class Cities L § 66 (2015) What's This?
 66. Accounts  with  treasurer. The comptroller shall keep an account
  between the city and the treasurer,  and  of  all  moneys  received  and
  disbursed  by the treasurer, and for that purpose he shall procure daily
  statements from the treasurer as to the moneys received and disbursed by
  him, and shall also procure from the  depositaries  in  which  the  city
  funds  are  deposited by the treasurer, monthly statements of the moneys
  which have been received and paid out on account of the city.  He  shall
  examine the treasurer's books, accounts and bank books, and ascertain as
  to  their  correctness,  and shall render quarterly a detailed report to
  the mayor and common council of the funds and financial condition of the
  city.

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