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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.
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.
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.
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.
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.
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.
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.
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