§ 119. Audit of claims and issuance of warrants. 1. In a town in which
there is no town comptroller, the town clerk shall cause each claim
presented to the town board for audit to be numbered consecutively,
beginning with the number one in each year and to be stamped or
otherwise marked with the date of presentation. The claims shall be
available for public inspection at all times during office hours. The
town board shall not be required to audit any claim until thirty days
after presentation to the town clerk. The town board may, in considering
a claim, require any person presenting the same to be sworn before it or
before any member thereof, relative to the justness and accuracy of such
claim, and may take evidence and examine witnesses in respect to the
claim, and for that purpose may issue subpoenas for the attendance of
witnesses, except as otherwise provided by law. When a claim has been
audited by the town board the town clerk shall file the same in
numerical order as a public record in his office and prepare an abstract
of the audited claims specifying the number of the claim, the name of
the claimant, the amount allowed and the fund and appropriation account
chargeable therewith and such other information as may be deemed
necessary and essential, directed to the supervisor of the town,
authorizing and directing him to pay to the claimant the amount allowed
upon his claim. No warrant shall be drawn against one fund or
appropriation account to pay a claim chargeable to another fund or
appropriation account.

2. In a town in which there is a town comptroller, he shall cause each
claim presented to him for audit to be numbered consecutively, beginning
with the number one in each year and to be stamped or otherwise marked
with the date of presentation. The claims shall be available for public
inspection at all times during office hours. The town comptroller shall
not be required to audit any claim until thirty days after presentation
to him. The town comptroller may, in considering a claim, require any
person presenting the same to be sworn before him, relative to the
justness and accuracy of such claim, and may take evidence and examine
witnesses in respect to the claim and for that purpose the town
comptroller may issue subpoenas for the attendance of witnesses, except
as otherwise provided by law. When a claim has been audited by the town
comptroller, he shall file the same in numerical order as a public
record in his office and prepare an abstract of the audited claims
specifying the number of the claim, the name of the claimant, the amount
allowed and the fund and appropriation account chargeable therewith and
such other information as may be deemed necessary or essential, directed
to the supervisor of the town, authorizing and directing him to pay to
the claimant the amount allowed upon his claim. No fund and no
appropriation account shall be overdrawn nor shall any warrant be drawn
against one fund or appropriation account to pay a claim chargeable to
another fund or appropriation account. It shall be the duty of the town
comptroller to keep a separate account with each appropriation for
expenditure for which funds are appropriated or raised by tax, in such
manner as the state department of audit and control may direct and
determine.