N.Y. Second Class Cities Law § 63
The comptroller shall superintend the fiscal affairs of the city and manage the same pursuant to law and ordinance of the common council. He shall keep a separate account with every department and with each improvement for which funds are appropriated or raised by tax or assessment. No warrant shall be drawn by him for the payment of any claim against or obligation of the city unless it state particularly against which of such funds it is drawn. No fund shall be overdrawn nor shall any warrant be drawn against one fund to pay a claim chargeable to another. The comptroller shall perform such other and further duties, as may from time to time be prescribed by law, or by ordinance of the common council, not inconsistent with the provisions of this chapter or the other laws of the state.
N.Y. Second Class Cities Law § 63