N.Y. Town Law § 124
Notwithstanding any other provision of this chapter, the town board of a town in which the office of comptroller has been established may, by resolution, determine that such officer shall be the accounting officer of the town. In such event, all of the accounting duties of the town supervisor shall be transferred to and be performed by the comptroller.
In addition to keeping detailed accounting records, the comptroller shall prepare and transmit to the town clerk the report required by subdivision ten or, if the town board shall so determine, the report required by subdivision ten-a of section twenty-nine of this chapter. He shall also render to the town board the detailed monthly statement required by section one hundred twenty-five of this chapter, and shall prepare and submit to the state department of audit and control the report required by section thirty of the general municipal law.
Notwithstanding any other provision of the highway law, social services law, or this chapter, no money shall be paid out by the supervisor except upon the warrant of the town comptroller. Every officer required to submit a monthly statement to the town supervisor pursuant to subdivision one of section twenty-seven of this chapter shall furnish a copy thereof to the town comptroller.
Nothing in this section shall be construed to relieve the town supervisor of his duties as treasurer of the town pursuant to subdivisions one, two, three and four of section twenty-nine of this chapter.
N.Y. Town Law § 124