2019 New York Laws
GMU - General Municipal
Article 3 - Report of Financial Condition
34 - Powers and Duties of Examiners.

§  34.  Powers  and  duties  of  examiners.  The  comptroller and each
  examiner of municipal affairs shall  have  power  to  examine  into  the
  financial  affairs  of  every  such  municipal  corporation,  industrial
  development agency, district, fire company as  defined  in  section  two
  hundred four-a of this chapter, agency and activity and to administer an
  oath  to  any  person whose testimony may be required, and to compel the
  appearance and attendance of such person for the  purpose  of  any  such
  examination  and  investigation, and the production of books and papers.
  In the case of a municipal corporation, industrial  development  agency,
  or  school  district,  no such person shall be compelled to appear or be
  examined elsewhere than within such  municipal  corporation,  industrial
  development  agency,  or  school  district.  In the case of any district
  other than a school district, no such person may be compelled to  appear
  or  be  examined  elsewhere  than within the town or one of the towns in
  which such district or portion thereof is located. In  the  case  of  an
  urban  renewal agency, no such person shall be compelled to appear or be
  examined outside  the  municipal  corporation  wherein  such  agency  is
  established.  In  the  case  of  a fire company, no such person shall be
  compelled to appear or be  examined  outside  the  area  served  by  the
  company.  In  the case of an activity, no such person shall be compelled
  to appear outside  the  area  served  by  the  activity.  Willful  false
  swearing in such examination shall be perjury and shall be punishable as
  such.