§ 34. Powers and duties of town comptroller. 1. In any town in which
the office of town comptroller shall have been established and a town
comptroller shall have been appointed and shall have qualified, the
powers of the town board of that town with respect to auditing, allowing
or rejecting all accounts, charges, claims or demands against the town
or the improvement districts thereof and with respect to the examining,
auditing and certification of accounts and receipts of town officers,
and making provision for preparing and publishing or posting lists of
all such accounts, charges, claims or demands after the audit or
rejection thereof, including the powers conferred and duties imposed
upon the town board in relation to auditing and approving certain claims
pursuant to sections two hundred eighty-four and two hundred eighty-five
of the highway law, shall devolve upon and thereafter be exercised by
such town comptroller, during the continuance of such office; and with
respect to the powers so conferred and the duties so imposed he shall be
the town board of the town during the continuance of such office. The
comptroller, when required by resolution of the town board, shall
countersign all checks required to be signed by the supervisor. The
comptroller shall annually audit the fiscal affairs of each improvement
district in said town operating under article thirteen of this chapter
and report thereon in writing to the town board.

2. In any town in which the office of town comptroller shall have been
established and a town comptroller shall have been appointed and shall
have qualified, the town board may by ordinance provide that either or
both of the following powers conferred and duties imposed upon the
supervisor under section one hundred twenty-five of this chapter shall
devolve upon and be exercised by such town comptroller during the
continuance of such office: (a) the keeping of separate appropriation
accounts and preventing funds or appropriation accounts from being
overdrawn; or (b) the drawing upon funds or appropriations, provided the
counter-signature of the supervisor shall be required. The town
comptroller shall furnish to the supervisor such information and data as
the supervisor may require for the purpose of enabling him to exercise
his powers and perform his duties or make reports required by law.