Section 917. Transcripts of accounts in offices of county clerks; violations

1. A transcript of the account shall be made in such form as
  shall be prescribed by the comptroller of the city  of  New  York.  Such
  transcript  shall  contain  a statement of all moneys either received by
  such clerks and their subordinates or which they are entitled to  demand
  and  receive  for  services performed by them in their official capacity
  since making the last preceding transcript and  return,  specifying  the
  total  amount  received  from or charged to each person and corporation,
  and the character of the services rendered. It shall be  transmitted  to
  such  comptroller  within  ten days from the expiration of each calendar
  month, verified by the oath of such clerks or their deputies.
    The verification shall  be  positive  and  not  upon  information  and
  belief.
    The  comptroller  may  examine  the  county  clerks  or  any  of their
  subordinates under oath, touching the  amount  of  moneys  paid  to  and
  received  by  such  clerks  and  their  subordinates  in  their official
  capacity, and touching any statements contained in or required  by  this
  article  to  be  contained  in such certified transcript and return.  An
  order for such examination must be granted by a justice of  the  supreme
  court   whenever   an   application  shall  be  made  therefor  by  such
  comptroller, and such examination shall take place before such justice.
    2. It shall be unlawful for the clerks of the counties comprising  the
  city  of  New York or any of their subordinates to receive for their own
  use any moneys belonging to the city of  New  York,  or  to  neglect  to
  render  to  the  comptroller  of  the city of New York an account of the
  moneys which they have received or are  entitled  to  receive  in  their
  official  capacity  or pay over the same as in this article required, or
  to make a false statement in the certified transcript and return  or  to
  swear falsely upon the examination by the comptroller.
    3.  Any violation hereof by such clerks or any such subordinates shall
  be a misdemeanor. In addition thereto, such clerks or such  subordinates
  shall  also  forfeit  any sum that may be due them on account of salary,
  and shall be liable to the city of New York, in a civil  action  at  the
  suit of the city, for all moneys received and not accounted for and paid
  over into the treasury of such city pursuant to the requirements of this
  article.