Section 7-203. Settlement of claims

a.  The comptroller may require any
  person presenting for settlement an account or  claim,  except  a  claim
  with  regard to excise and non-property taxes, for any cause against the
  city or the board of education, to be sworn before the comptroller,  any
  of   the  deputy  comptrollers,  or  any  officer  or  employee  of  the
  comptroller's office or of the law department designated  in  a  written
  instrument  by  the  comptroller  and filed in the comptroller's office,
  touching such account or claim, and when so sworn, to answer  orally  as
  to  any  facts relative to the justness of such account or claim. Wilful
  false swearing before the comptroller, deputy comptroller or officer  or
  employee  designated  to  conduct  such  oral examination is perjury and
  punishable  as  such.  In  adjusting  and  settling  such  claims,   the
  comptroller,  as  far  as practicable, shall be governed by the rules of
  law and principles of equity which prevail in courts of justice.  Claims
  against  the  city  or  against any of the counties contained within its
  territorial limits, or payable in the first instance from moneys in  the
  city  treasury  for  services  rendered  or  work  done  or materials or
  supplies furnished, except:
    1. claims reduced to judgment, or
    2. awards, costs, charges and expenses duly taxed or ordered  paid  in
  judicial proceedings, or
    3.  claims  arising  under  the provisions of contracts made at public
  letting in the manner provided by chapter thirteen of  the  charter  and
  chapter one of title six of the code, or
    4.  claims  settled  and  adjusted by the comptroller, pursuant to the
  authority of this section,
    shall not be paid unless an auditor of accounts shall certify that the
  charges therefor are just and reasonable.
    b. Except as hereinbefore otherwise provided, all contracts  with  the
  city or any of such counties or with any public officer acting in its or
  their  behalf,  shall  be subject to audit by the comptroller. The power
  hereby given to settle and adjust such claims shall not be construed  to
  authorize   the   comptroller  to  dispute  the  amount  of  any  salary
  established by or under the  authority  of  any  officer  or  department
  authorized to establish the same, nor to question the due performance of
  duties  by  such  officer, except when necessary to prevent fraud. If in
  any action at law against the city to recover upon a claim not  embraced
  within  the  exceptions specified in subdivision a the amount claimed by
  the plaintiff is in excess of the amount so audited and settled  by  the
  comptroller,  the plaintiff must establish a claim by competent evidence
  of value, and no testimony shall  be  admitted  to  show  a  promise  or
  agreement  by  any  officer  or  employee  of  the city or of any of the
  counties contained within its territorial limits to pay any  larger  sum
  than the amount so audited or allowed by the comptroller.