Section 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.