53 Pa. Stat. § 16292
The qualified voters of said city shall * * * elect a city controller, to serve for the term of two years, from the first Monday of July next succeeding his election. He shall, before entering upon his office, take and subscribe an oath or affirmation faithfully to discharge the duties thereof; and if he shall knowingly violate said oath or affirmation he shall be subject to the same penalty as is provided by the tenth section of this act in regard to the city treasurer. He shall countersign all warrants on the city treasurer and shall not suffer any appropriation made by the city councils to be overdrawn, and shall perform all the duties now enjoined by law on the county auditors. He shall superintend the fiscal concerns of the city in such manner, and make reports thereon at such times, as shall be prescribed by ordinance.
53 P.S. § 16292