§ 34. Powers and duties of examiners. 1. The comptroller and each
examiner of municipal affairs shall have power to examine into the
financial affairs of every such municipal corporation, industrial
development agency, district, agency, activity, any fire company as
defined in section two hundred four-a of this chapter, and any other
organization, except a statewide association of local governments or
local government officials, that is controlled by one or more of any
such municipal corporations, industrial development agencies, districts
or agencies. An organization shall be deemed under the control of one or
more municipal corporations, industrial development agencies, districts
or agencies when one or more individuals who serve as officers or
employees of any such municipal corporation, industrial development
agency, district or agency: (a) select either a majority of the
organization's highest policy-making body or the organization's chief
executive officer; (b) constitute a majority of the voting strength that
selects either a majority of the organization's highest policy-making
body or the organization's chief executive officer; or (c) serve as: (i)
a majority of the organization's highest policy-making body; (ii) in his
or her official capacity, the organization's chief executive officer; or
(iii) in his or her official capacity, a partner in the organization. An
organization under the control of one or more municipal corporations,
industrial development agencies, districts or agencies shall also
include any other organization that is controlled by such organization.

2. In connection with any examination authorized by subdivision one of
this section, the comptroller and each examiner of municipal affairs
shall have power to administer an oath to any person whose testimony may
be required, and to compel the appearance and attendance of such person
for the purpose of any such examination and investigation, and the
production of books and papers. In the case of a municipal corporation,
industrial development agency, or school district, no such person shall
be compelled to appear or be examined elsewhere than within such
municipal corporation, industrial development agency, or school
district. In the case of any district other than a school district, no
such person may be compelled to appear or be examined elsewhere than
within the town or one of the towns in which such district or portion
thereof is located. In the case of an urban renewal agency, no such
person shall be compelled to appear or be examined outside the municipal
corporation wherein such agency is established. In the case of a fire
company, no such person shall be compelled to appear or be examined
outside the area served by the company. In the case of an activity, no
such person shall be compelled to appear outside the area served by the
activity. In the case of an organization under the control of one or
more municipal corporations, industrial development agencies, districts
or agencies, no such person shall be compelled to appear or to be
examined outside the county in which the organization has its principal
headquarters. Willful false swearing in such examination shall be
perjury and shall be punishable as such.

3. For purposes of this section, the term "a majority of the
organization's highest policy-making body" shall mean a majority of the
whole number of positions comprising such body, provided, however, that
if the documents establishing the organization's internal governance
allow such body to act by a majority of a quorum, then such term shall
mean a majority of the quorum.