Section 119. Audit of claims and issuance of warrants

1. In a town in which
  there  is  no  town  comptroller,  the town clerk shall cause each claim
  presented to the town board for  audit  to  be  numbered  consecutively,
  beginning  with  the  number  one  in  each  year  and  to be stamped or
  otherwise marked with the date of  presentation.  The  claims  shall  be
  available  for  public  inspection at all times during office hours. The
  town board shall not be required to audit any claim  until  thirty  days
  after presentation to the town clerk. The town board may, in considering
  a claim, require any person presenting the same to be sworn before it or
  before any member thereof, relative to the justness and accuracy of such
  claim,  and  may  take  evidence and examine witnesses in respect to the
  claim, and for that purpose may issue subpoenas for  the  attendance  of
  witnesses,  except  as  otherwise provided by law. When a claim has been
  audited by the town  board  the  town  clerk  shall  file  the  same  in
  numerical order as a public record in his office and prepare an abstract
  of  the  audited  claims specifying the number of the claim, the name of
  the claimant, the amount allowed and the fund and appropriation  account
  chargeable  therewith  and  such  other  information  as  may  be deemed
  necessary and  essential,  directed  to  the  supervisor  of  the  town,
  authorizing  and directing him to pay to the claimant the amount allowed
  upon  his  claim.  No  warrant  shall  be  drawn  against  one  fund  or
  appropriation  account  to  pay  a  claim  chargeable to another fund or
  appropriation account.
    2. In a town in which there is a town comptroller, he shall cause each
  claim presented to him for audit to be numbered consecutively, beginning
  with the number one in each year and to be stamped or  otherwise  marked
  with  the date of presentation. The claims shall be available for public
  inspection at all times during office hours. The town comptroller  shall
  not  be required to audit any claim until thirty days after presentation
  to him. The town comptroller may, in considering a  claim,  require  any
  person  presenting  the  same  to  be  sworn before him, relative to the
  justness and accuracy of such claim, and may take evidence  and  examine
  witnesses  in  respect  to  the  claim  and  for  that  purpose the town
  comptroller may issue subpoenas for the attendance of witnesses,  except
  as  otherwise provided by law. When a claim has been audited by the town
  comptroller, he shall file the same  in  numerical  order  as  a  public
  record  in  his  office  and  prepare  an abstract of the audited claims
  specifying the number of the claim, the name of the claimant, the amount
  allowed and the fund and appropriation account chargeable therewith  and
  such other information as may be deemed necessary or essential, directed
  to  the  supervisor of the town, authorizing and directing him to pay to
  the claimant  the  amount  allowed  upon  his  claim.  No  fund  and  no
  appropriation  account shall be overdrawn nor shall any warrant be drawn
  against one fund or appropriation account to pay a claim  chargeable  to
  another  fund or appropriation account. It shall be the duty of the town
  comptroller to keep a  separate  account  with  each  appropriation  for
  expenditure  for  which funds are appropriated or raised by tax, in such
  manner as the state department of  audit  and  control  may  direct  and
  determine.