New York Consolidated Laws, Second Class Cities Law - SCC § 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.