The controller shall, at the end of each fiscal year, or oftener if so required by councils, and also upon the death, resignation, removal or expiration of the term of any officer, audit, examine and settle the accounts of such officer; and if he shall be found indebted to the city, the controller shall state an account and file the same in the court of common pleas of the proper county, together with a copy of the official bond of such officer, and give notice thereof to him or his legal representatives, and if any person or persons affected thereby shall be dissatisfied with such settlement he or they may appeal therefrom.
53 P.S. § 22631