§ 64. Claims against the city. No claim against the city except for a
fixed salary, for the principal or interest on a bonded or funded debt
or other loan, or for the regular or stated compensation of officers or
employees in any city department, or for work performed or materials
furnished under contract with the board of contract and supply, shall be
paid unless a claim therefor, in such form as the comptroller shall
prescribe, and approved by the head of the department or officer whose
action gave rise or origin to the claim, shall have been presented to
the comptroller, and shall have been audited and allowed by him. The
common council, by resolution, may require that claims be certified or
that they be verified by oath of the claimant or his duly authorized
agent. The comptroller shall cause each such claim, upon presentation to
him for audit, to be numbered consecutively and the number, date of
presentation, name of claimant and brief statement of character of each
claim shall be entered in a book kept for such purpose, which shall at
all times during office hours be so placed as to be convenient for
public inspection and examination. No claim shall be audited or paid
until at least five days have elapsed after its presentation to the
comptroller, and the comptroller shall not be required to audit a claim
until two weeks have expired after the expiration of such period of five
days. The comptroller is authorized, in considering a claim, to require
any person presenting the same for audit to be sworn before him touching
the justness and accuracy of such claim, and to take evidence and
examine witnesses in reference to the claim, and for that purpose he may
issue subpoenas for the attendance of witnesses. If the claimant be
dissatisfied with the audit he may appeal to the board of estimate and
apportionment by serving notice of appeal in writing upon the
comptroller and the common council at any time before the first regular
meeting of the common council that is held after he receives the
comptroller's audit. If the common council or any taxpayer be
dissatisfied with such audit it, or he, may appeal to the same board on
behalf of the city, in like manner, by serving notice of appeal upon the
claimants and the comptroller and the treasurer within ten days after
the meeting of the common council at which such claims shall have been
reported by the comptroller. The board of estimate and apportionment
shall make rules for the procedure upon the hearing of such appeals and
the decision and audit of that board, after the hearing upon the appeal
to it, shall be final and conclusive as to the amount of the claim; but
if there be no appeal from the original audit it shall in like manner be
final and conclusive. Upon the appeal herein provided for, the treasurer
shall take the place of the comptroller as a member of the board. The
comptroller and the board of estimate and apportionment upon an appeal
to it, as herein provided, shall have authority to take evidence and
examine witnesses in reference to the claim and for that purpose may
issue subpoenas for the attendance of witnesses; and the comptroller and
each member of the board of estimate and apportionment is hereby
declared to be ex officio a commissioner of deeds. When a claim has been
finally audited by the comptroller he shall indorse thereon or attach
thereto his certificate as to such audit, and the same shall thereupon
be filed in and remain a public record in his office. If any person
shall present to the comptroller for audit a claim in the name of any
person or firm other than that of the actual claimant he shall be guilty
of a misdemeanor.