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Comptroller

NYC Admin. Code tit. 3, ch. 3
in effect

NYC Admin. Code § 3-301 Bond of comptroller.

§ 3-301 Bond of comptroller. Before entering upon the duties of his or her office the comptroller shall give a bond to the city, conditioned upon the faithful performance of the duties of the comptroller's office, in the penal sum of two hundred thousand dollars, with a surety company or two or more sufficient sureties to justify in double the amount under oath before a judge of the supreme court, on notice to the corporation counsel, whereupon the same shall be immediately filed with the city clerk by the comptroller.

NYC Admin. Code § 3-302 Bonds of deputy comptrollers.

§ 3-302 Bonds of deputy comptrollers. Each deputy comptroller shall execute a bond to the city, conditioned for the faithful performance of the duties of his or her office, with one or more sureties, to be approved by the comptroller, in the penal sum of ten thousand dollars.

NYC Admin. Code § 3-303 Bureaus in office of comptroller.

§ 3-303 Bureaus in office of comptroller. There shall be four bureaus in the office of the comptroller: 1. A bureau of accountancy, the chief officer of which shall be called chief accountant. The bureau shall include a central accounting division, and shall determine the form of the accounts in the department of finance and other agencies, and shall also direct the accounting procedure therein in accordance with the requirements of the charter. 2. A bureau of audit, the chief officer of which shall be called chief auditor of accounts. Such bureau shall audit, revise and settle all accounts in which the city is concerned as debtor or creditor except accounts in relation to excise or nonproperty taxes. Such bureau shall keep an account of each such claim for and against the city, and of the sums allowed upon each, and certify the same to the comptroller, with the reasons for the allowance. 3. A bureau of law and adjustment, the head of which shall be known as chief of the bureau of law and adjustment. Such bureau shall investigate and report to the comptroller for adjustment all awards made in any proceeding, and all disputed claims for or against the city, except proceedings and disputed claims in relation to excise or nonproperty taxes. It shall also investigate complaints alleging violation of the labor law and report thereon to the comptroller. 4. A bureau of municipal investigation and statistics, the chief officer of which shall be called the supervising statistician and examiner. Such bureau shall determine the scope of and the form in which statistical information shall be compiled and furnished under section 3-312 of the code, and shall compile and collate all such facts and statistics and make report to the comptroller concerning the same at least once annually and oftener, if required by the comptroller, which reports shall be published in the City Record. Such bureau shall be the custodian of and shall conveniently locate for reference all records of the city. Books or records, however, shall not be removed from the custody of any other agency while such book or record is of use to such agency in the performance of official duty. All books, records and reports in the custody of such bureau, and all reports made by such bureau to the comptroller, except reports upon investigations of criminal acts, or reports upon investigations to aid in the defense of actions at law brought against the city, before such acts or actions have been reviewed by the courts, shall be accessible to the public under proper regulations for the protection of the same from loss or defacement, and certified copies thereof shall be furnished to applicants upon the payment of fees, as provided by law.

NYC Admin. Code § 3-304 Other duties of bureaus.

§ 3-304 Other duties of bureaus. All of such bureaus shall perform such other duties as the comptroller shall from time to time direct.

NYC Admin. Code § 3-305 Comptroller; custodian of evidences of debt, contracts.

§ 3-305 Comptroller; custodian of evidences of debt, contracts. The comptroller shall keep and file in the comptroller's office all evidence of debts, contracts, bonds of indemnity and official bonds except as otherwise provided by law.

NYC Admin. Code § 3-306 Report as to outstanding contracts.

§ 3-306 Report as to outstanding contracts. The comptroller may report to the mayor, the board of estimate and the council, from time to time, a statement of all contracts made by the city, or directed or authorized by the city and not performed or completed or upon which any moneys remain unpaid; with the amount of money remaining unpaid on each such contract.

NYC Admin. Code § 3-306.1 Property of city outside the city limits; payment of taxes.

§ 3-306.1 Property of city outside the city limits; payment of taxes. a. The assessing officers of any town, village, city or school district, other than the city of New York, in which is situated real property owned by the city and liable to taxation, shall give written notice to the comptroller of the city of New York, at least two weeks prior to the date fixed for hearing objections to assessments made by them, of the valuation of such property assessed against the city, in the assessment-list then to be reviewed, and of the amount of any increase of valuation proposed to be assessed against the city for or on account of said property above the last assessed valuation thereof, and the time and place at which complaints in relation thereto will be heard. b. It shall be the duty of the several school tax collectors in each school district, and the officers authorized to collect taxes, including road and highway taxes in each town in this state in which lands are owned by the city of New York, within five days after the receipt by such collector of any and every tax or assessment-roll of his or her town or district, to prepare and deliver to the county treasurer of the county in which such town or district, or the greater part thereof, is situated, a statement showing the assessment against such city appearing on such roll, and the taxes against such city. c. Each county treasurer receiving such statement shall immediately thereafter notify the comptroller of such city of the amount of taxes so levied and assessed, and within thirty days after the receipt of such notice from such county treasurer, such city may pay the amount of such tax or taxes together with such fees now authorized by law to such county treasurer, who is hereby authorized and directed to receive such amount and to give proper receipts therefor. d. In case such city shall fail to pay such tax or taxes within such thirty days, it shall be the duty of such county treasurer to notify the collector of the school district or town or highway district in which such tax or taxes have been assessed, of such failure to pay such tax, and upon receipt of such notice, it shall be the duty of such collector to collect such unpaid tax in the manner now provided by law, together with five percent fees thereon. e. The several amounts of tax received by any county treasurer in the state under the provisions of this subchapter of and from such city, shall by such county treasurer be placed to the credit of the school district or town or highway district for or on account of which the same was levied or assessed, and on demand paid over to the collector of taxes for such town or school district or highway district or other proper officer, together with any fees for collection authorized by law and received therewith. f. Nothing in this section contained shall be construed to hinder, prevent or prohibit such city from paying such taxes directly to the collectors or other officers authorized to receive the same, as now provided by law.

NYC Admin. Code § 3-307 Forms for paying money.

§ 3-307 Forms for paying money. The comptroller shall prescribe the manner in which all salaries shall be drawn, and the mode by which all creditors, officers and employees of the city shall be paid.

NYC Admin. Code § 3-308 Payment of salaries.

§ 3-308 Payment of salaries. a. Wages and salaries may be paid upon payrolls, upon which each person named thereon shall separately receipt for the amount paid to such person, and the comptroller is hereby authorized and empowered, in his or her discretion, to direct and require that wages and salaries shall not be paid except upon such receipt being individually signed by such person. b. The comptroller is hereby authorized in his or her discretion, to direct and require, as an alternative to the procedure provided in subdivision a hereof, that wages and salaries within any department or agency of the city or any part or unit thereof may be paid upon payrolls by checks corresponding to such payrolls without any receipt upon such payroll by the person receiving such check.

NYC Admin. Code § 3-309 Audit and payment of county charges and expenses.

§ 3-309 Audit and payment of county charges and expenses. All county charges and expenses and salaries of county officers in the counties of the city and each of them shall be audited by the comptroller and paid out of the fund or appropriation applicable thereto, and the audit of the comptroller in respect to such charges and expenses shall extend to the reasonableness thereof and shall, in all respects, be as full and complete as the audit of city charges and expenses.

NYC Admin. Code § 3-310 Comptroller; monthly reports from agencies.

§ 3-310 Comptroller; monthly reports from agencies. The head of each agency shall furnish monthly to the comptroller a statement of the unencumbered and unexpended balances, contract or other liabilities, of appropriations and other authorizations for his or her agency, in such form as prescribed by the comptroller.

NYC Admin. Code § 3-311 Accounts of city collector and his or her deputies to be examined.

§ 3-311 Accounts of city collector and his or her deputies to be examined. Whenever the city collector or any deputy collector shall cease to hold office, and within one year thereafter, it shall be the duty of the comptroller to examine the accounts of such city collector or deputy, and if found correct, to cause a certificate to that effect to be filed with the bond of such officer. Such certificate so filed shall be a full discharge and satisfaction of the conditions of such bond and the lien or liens thereby created. If at any time during the city collector's continuance in office the city collector or a deputy collector shall execute and file with the comptroller a new bond in the same form and penalty, and for the same period, and approved as provided in section 11-115 of the code, it shall be the duty of the comptroller forthwith to cause a certificate to that effect to be filed with the bond or bonds previously filed by such officer. Such certificate so filed shall be the full discharge and satisfaction of the condition of such prior bond or bonds and of the lien or liens thereby created. The comptroller may settle and adjust all claims in favor of or against the city, the surety or the principal in such bond, arising out of the execution of such bonds and in his or her discretion may release from the lien created by such bonds any piece or parcel of land affected thereby.

NYC Admin. Code § 3-312 Statistical records to be compiled by city officials.

§ 3-312 Statistical records to be compiled by city officials. Every official or employee of the city, or of the counties included within the city, and every board or commission charged by law or by due authority with the custody of property of the city or the counties thereof, or with the direction of work done, or services performed, by or on behalf of the city or the counties therein, or the disbursement or receipt of moneys from the city or counties therein, and every person, official, board, commission or corporation receiving or disbursing moneys from the city or counties therein for public purposes, at such times, under such conditions, and in the manner directed to do so by the comptroller, shall furnish reports of facts relating to any or all of the property of the city, or the counties therein, or of such work or such services, or of the receipt or disbursement of moneys from the city or counties therein. Such officials and employees shall compile and maintain in their respective offices such system of statistical record as the comptroller may require appertaining to all matters referred to in this section.

NYC Admin. Code § 3-313 Monthly report of unexpended balances of appropriations.

§ 3-313 Monthly report of unexpended balances of appropriations. The comptroller shall furnish to each head of an agency, monthly, a statement of the unexpended balances of the appropriation for his or her agency.

NYC Admin. Code § 3-314 Records; copies when in evidence.

§ 3-314 Records; copies when in evidence. A copy of any paper, record, book, document or map, filed in the office of the comptroller, or the minutes, records or proceedings, or any portion thereof, of any board or commission of which the comptroller is or may become a member, when certified by the comptroller, a deputy comptroller or any assistant deputy comptroller, to be a correct copy of the original, shall be admissible in evidence in any trial, investigation, hearing or proceeding in any court, or before any commissioner, board or tribunal, with the same force and effect as the original. Whenever a subpoena is served upon the comptroller or any member of a board or commission of which the comptroller is a member, or upon any officer or employee of the office of the comptroller, or upon any officer or employee of such board or commission, requiring the production upon any trial or hearing of an original paper, document, book, map, record, minutes or proceedings, the comptroller in his or her discretion, may furnish a copy certified as herein provided, unless such subpoena be accompanied by an order of the court or other tribunal before which the trial or hearing is had requiring the production of such original.

NYC Admin. Code § 3-316 Three following sections; how construed.

§ 3-316 Three following sections; how construed. The three following sections shall not be construed to affect the powers of any commission acting under any laws of this state.

NYC Admin. Code § 3-317 Awards for grading of streets; definition of terms.

§ 3-317 Awards for grading of streets; definition of terms. When used in this section and the two following sections, unless otherwise expressly stated: 1. The term "owner" shall mean only such parties or persons whose property abuts the street, the grade of which has been established or changed. 2. The term "lessee" shall mean only such parties or persons whose lease does not expire in less than three years from the date of completion and acceptance of the grading by the appropriate city agency. 3. The term "comptroller" shall mean the comptroller of the city of New York. 4. The term "special grade" shall mean only the following case: When a street has been graded to a grade which in the opinion of the board of estimate, has been occasioned by an improvement other than the normal and usual street improvement, the board of estimate, in its discretion, may issue a certificate to that effect, within sixty days after the grading shall have been completed and accepted by the appropriate city agency in charge of the work. Such certificate shall be transmitted to the comptroller, together with a plan and profile of the portion of the street affected by such special grade. Upon such plan and profile there shall be shown the level which, in the opinion of the board of estimate, constitutes a normal grade for the street, and the special grade to which the street has been graded. The comptroller, upon receipt of such certificate together with the accompanying plan and profile, shall be authorized and empowered to determine the damage to each owner and lessee thereof. 5. The term "street" includes street, avenue, road, alley, land, highway, boulevard, concourse, parkway, driveway, culvert, sidewalk, cross-walk, boardwalk and viaduct, and every class of public road, square and place, except marginal streets. 6. The term "real property" includes all lands and improvements, lands under water, water front property, the water of any lake, pond or stream, all easements and hereditaments, corporeal or incorporeal, and every estate, interest and right, legal or equitable, in lands or water, and right, interest, privilege, easement and franchise relating to the same, including terms for years and liens by way of judgment, mortgage or otherwise.

NYC Admin. Code § 3-318 Award of damages to land and improvements by reason of grading of streets; measure of damages; presentation of claims.

§ 3-318 Award of damages to land and improvements by reason of grading of streets; measure of damages; presentation of claims. a. There shall be no liability for originally establishing a grade or for changing an established grade, except as provided in this section: 1. When an owner has built upon or otherwise improved his or her property prior to the original establishment of a grade by lawful authority, such owner and the lessee thereof shall be entitled to damages only to such buildings and improvements for the grading of the street in accordance with such established grade. 2. When an owner has built upon or otherwise improved his or her property in conformity with the grade of any street or avenue established by lawful authority nd such grade is changed after such buildings or improvements have been erected, such owner and the lessee thereof shall be entitled to damages only to such buildings and improvements for the change of grade. 3. When a street has been graded to a special grade as set forth in this section, the comptroller shall be empowered to determine the damages sustained by each owner or lessee of the land fronting the portion of the street affected by the special grade. The damages shall be for the departure of the grade of the street from the normal grade as shown on the plan and profile submitted by the board of estimate to the comptroller. b. No award shall be made unless a claim in writing shall have been filed with the comptroller within ninety days after the grading shall have been completed.

NYC Admin. Code § 3-319 Power of the comptroller to issue subpoenas and administer oaths, to compel witnesses to testify.

§ 3-319 Power of the comptroller to issue subpoenas and administer oaths, to compel witnesses to testify. For the purpose of settling or adjusting claims for damages under section 3-318, the comptroller may issue subpoenas and administer oaths to witnesses. The comptroller may issue a subpoena requiring such witness to appear at such time and place as the comptroller may designate in the subpoena.

NYC Admin. Code § 3-320 Action to recover damages.

§ 3-320 Action to recover damages. a. No action shall be commenced to recover damages under section 3-318 until at least thirty days have elapsed since the demands, claim or claims, upon which such action is founded, were presented to the comptroller for adjustment and the comptroller has neglected or refused to make an adjustment or payment thereof. An allegation to that effect shall be made in a complaint or other pleadings in such an action. An action under section 3-318 shall be commenced within one year and ninety days after the grading shall have been completed. b. Whenever any such award or compensation shall be paid to any person not entitled thereto, it shall be lawful for the person to whom such award or compensation should have been paid to sue for and recover such award or compensation with interest and costs as so much money had and received to his or her use by the person or persons to whom the same shall have been so paid. In the following cases it shall be lawful for the city to pay an award to the commissioner of finance, to be secured, disposed of and invested as the supreme court shall direct when 1. the owners, parties or persons entitled thereto are (a) under a legal disability, or (b) absent from the city or 2. the owners, parties or persons entitled thereto (a) cannot be found after diligent search, or (b) are involved in a dispute as to their title to receive such awards. Such payment shall be as valid and effectual in all respects as if made to the owner or other person entitled thereto.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-212343Fetched: 10/24/2026

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