§ 917. Transcripts of accounts in offices of county clerks;
violations. 1. A transcript of the account shall be made in such form as
shall be prescribed by the comptroller of the city of New York. Such
transcript shall contain a statement of all moneys either received by
such clerks and their subordinates or which they are entitled to demand
and receive for services performed by them in their official capacity
since making the last preceding transcript and return, specifying the
total amount received from or charged to each person and corporation,
and the character of the services rendered. It shall be transmitted to
such comptroller within ten days from the expiration of each calendar
month, verified by the oath of such clerks or their deputies.

The verification shall be positive and not upon information and
belief.

The comptroller may examine the county clerks or any of their
subordinates under oath, touching the amount of moneys paid to and
received by such clerks and their subordinates in their official
capacity, and touching any statements contained in or required by this
article to be contained in such certified transcript and return. An
order for such examination must be granted by a justice of the supreme
court whenever an application shall be made therefor by such
comptroller, and such examination shall take place before such justice.

2. It shall be unlawful for the clerks of the counties comprising the
city of New York or any of their subordinates to receive for their own
use any moneys belonging to the city of New York, or to neglect to
render to the comptroller of the city of New York an account of the
moneys which they have received or are entitled to receive in their
official capacity or pay over the same as in this article required, or
to make a false statement in the certified transcript and return or to
swear falsely upon the examination by the comptroller.

3. Any violation hereof by such clerks or any such subordinates shall
be a misdemeanor. In addition thereto, such clerks or such subordinates
shall also forfeit any sum that may be due them on account of salary,
and shall be liable to the city of New York, in a civil action at the
suit of the city, for all moneys received and not accounted for and paid
over into the treasury of such city pursuant to the requirements of this
article.