Section 119. Statement of joint accounts

The  comptroller may, in his
  discretion, settle separately  the  accounts  of  one  or  more  persons
  receiving  moneys  of  the  state  for which they are accountable to the
  state. In such case no person shall plead as  a  defense  to  an  action
  brought  for  a balance certified to be due from him, the non-joinder of
  any other person, or give in evidence upon the trial  thereof  the  fact
  that  any  other  person  was  concerned  with  him  in  the  receipt or
  expenditure of such moneys.