New York Consolidated Laws, County Law - CNT § 917. Transcripts of accounts in offices of county clerks; violations

1. A transcript of the account shall be made in such form as shall be prescribed by the comptroller of the city of New York. Such transcript shall contain a statement of all moneys either received by such clerks and their subordinates or which they are entitled to demand and receive for services performed by them in their official capacity since making the last preceding transcript and return, specifying the total amount received from or charged to each person and corporation, and the character of the services rendered. It shall be transmitted to such comptroller within ten days from the expiration of each calendar month, verified by the oath of such clerks or their deputies.

The verification shall be positive and not upon information and belief.

The comptroller may examine the county clerks or any of their subordinates under oath, touching the amount of moneys paid to and received by such clerks and their subordinates in their official capacity, and touching any statements contained in or required by this article to be contained in such 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.

2. It shall be unlawful for the clerks of the counties comprising the city of New York or any of their subordinates to receive for their own use any moneys belonging to the city of New York, or to neglect to render to the comptroller of the city of New York an account of the moneys which they have received or are entitled to receive in their official capacity or pay over the same as in this article required, or to make a false statement in the certified transcript and return or to swear falsely upon the examination by the comptroller.

3. Any violation hereof by such clerks or any such subordinates shall be a misdemeanor. In addition thereto, such clerks or such subordinates shall also forfeit any sum that may be due them on account of salary, and shall be liable to the city of New York, in a civil action at the suit of the city, for all moneys received and not accounted for and paid over into the treasury of such city pursuant to the requirements of this article.