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accounting with joint
§ 112. Where any number of persons have Separate received monies for which they are accountable to debtors. the state, the comptroller may, in his discretion, settle the account of any one or more of them separately; and in such case no person, in any action brought for any balance certified to be due from him, shall take the objection that any other person was concerned with him in the receipt or expenditure of the monies.
1 R. S., 393, §§ 37, 38.
dies not impaired.
§ 113. Nothing contained in the preceding five Other remesections shall be construed to impair any legal remedy for the recovery of any debt due to the people of the state.
Ib., 393, § 39.
§ 114. The comptroller shall transmit annually, Auction by mail or otherwise, to each person who has. given bonds as auctioneer, a copy of the statutes regulating auctions, as they are passed from time to time; and he shall also annually present to the legislature the returns made by the auctioneers. Ib., 390, § 12.
tion of certain
§ 115. He may from time to time cause to be Publicapublished, in one or more of the newspapers statutes: printed in the state, such statutes or parts of statutes relating to the payment of moneys due the state, or the duties of its public officers, as he deems necessary; and the expenses of the publica
Powers of deputy comptrol ler.
General duties of the treasurer.
tion, and also all the reasonable expenses of the
§ 116. The deputy comptroller may perform any of the duties of his principal, except the drawing of warrants on the treasury, the auditing of public accounts, and the duties of the comptroller as commissioner of the land office, commissioner of the canal fund and state canvasser. But during an absence of such principal from the state, or a vacancy in the office, he shall perform all the duties attached by law to the office of his principal.
1 R. S., 21; 408, § 18.
GENERAL PROVISIONS RESPECTING THE TREASURER.
SECTION 117. General duties of the treasurer.
118. Deposits in the Manhattan Bank.
119. Duties of banks keeping deposits of the treasurer.
120. Mode of drawing funds.
121. Treasurer to give bond.
122. Discharging the bond.
123. Powers of deputy treasurer.
124. Committee to audit treasurer's accounts at close of fiscal
125. Course of the examination.
126. Committee to audit treasurer's accounts when he leaves office.
§ 117. It is the duty of the treasurer:
1. To receive all monies which shall, from time to time, be paid into the treasury of this
state,' and to deposit the same, except such as belong to the canal fund, within three days after receiving them, to the account of the treasurer, in such bank or banks in the city of Albany as in the opinion of the comptroller and treasurer shall be safe, and pay the highest rate of interest to the state therefor;"
2. To keep a bank book, in which shall be entered his account of deposits in bank, and moneys drawn therefrom, and to exhibit the same to the comptroller, for his inspection, on the first Tuesday in every month, and oftener, if required;'
3. To pay all warrants legally drawn on the treasury by the comptroller or by the auditor of the canal department; and no moneys shall be paid out of the treasury, except on the warrant of the comptroller or auditor;*
4. To report to the legislature, at its annual session, the exact balance in the treasury to the credit of the state, with a summary of the receipts and payments of the treasury during the preceding fiscal year, and as far as practicable an account of the same down to the termination of the current calendar year, which report shall also present the total amount of transfers and assign
11 R. S., 395, § 1.
Ib., 396, § 8.
Ib., 396, § 14.
1 R. S., 395, § 5; 425, § 14, &c.; People
v. Schoonmaker, 3 Kern., 283.
1 R. S., 396, § 7; 408, §§ 21, 22.
Duty of banks keeping depos its of the treasurer.
Mode of drawing funds.
Treasurer to give bond.
ments of securities made by the bank superintendent, and countersigned by the treasurer;'
5. To do such acts in respect to the banking and insurance departments, as are prescribed by the provisions respecting Banking and Insurance contained in the CIVIL CODE.
1 Laws of 1857, ch. 103, § 3.
2 Laws of 1857, ch. 103.
§ 118. All monies directed by law to be depo sited in the Manhattan Bank in the city of New York, to the credit of the treasurer, shall there remain, subject to be drawn as the same may be required, or to be transferred by the comptroller to banks designated pursuant to subdivision one of the preceding section, whenever he deems that the interests of the state will be promoted thereby. 1 R. S., 396, §§ 9, 10.
§ 119. Each of the banks having state deposits shall month transmit to the comptroller a every statement of the monies which have been received and paid by them on account of the treasury.
1 R. S., 396, § 12.
§ 120. The treasurer shall not draw, nor shall such banks pay any monies on account of the treasury, except by checks subscribed by him as treasurer and countersigned by the comptroller. 1 R. S., 396, § 13.
§ 121. The treasurer shall, within ten days after he receives notice of his election, and before he
enters upon the execution of his office, give a bond to the people in the sum of $50,000, with not less than four sufficient sureties to be approved by the president of the senate and speaker of the house of assembly, conditioned that he will faithfully execute the duties of his office; which bond shall be deposited in the office of the secretary of state, and shall be deemed to extend to the faithful execution of the office of treasurer by the person elected thereto, until a new appointment of treasurer be made and a new bond given thereunder. 1 R. S., 395, §§ 2, 3.
ing the bond.
§ 122. After the new appointment is made, and Discharg such new bond given, upon the filing in the office of the secretary of state, of a certificate from the commissioners who shall have examined and settled the accounts of the treasurer of the preceding year, certifying that such accounts are regularly stated and balanced, and that the balance, if any there be, in moneys, securities and other effects, is actually in the treasury, or deposited as by law directed, the bond given by such treasurer and his sureties shall be discharged and delivered up to be canceled.
1 R. S., 395, § 4.
§ 123. The deputy treasurer may perform any deputy of the duties of the treasurer, except the signing of checks, and the duties of the treasurer as commis