Pennsylvania Statutes Title 8 Pa.C.S.A. Boroughs and Incorporated Towns § 1063. General powers and duties of controller

(1) have supervision and control of the accounts of all departments, bureaus and officers of the borough authorized to collect, receive or disburse the public money or who are charged with the management or custody of the accounts;

(2) audit their respective accounts and may at any time require from any of them a statement in writing of any money or property of the borough in their possession or under their control, showing the amount of cash on hand and the amount deposited in banks and banking institutions, together with the names of the institutions;

(3) have power to examine every account of a borough officer in any bank or banking institution to verify the accuracy of the statement of the borough, department, bureau or officer, and it shall be the duty of every department, bureau or officer, and of every bank and banking institution, its officers and agents, to furnish full information to the controller in relation to the account. No banker or banking institution, its officers or agents shall be subject to prosecution under other laws of this Commonwealth for disclosing information with respect to an account;

(4) immediately, upon the discovery of any default, irregularity or delinquency, report the discovery to the council; and

(5) audit and report upon the accounts of an officer upon the death, resignation, removal or expiration of the term of the officer.