No claim, defined as any demand for payment, invoice, voucher,
or bill, against the City, except for a fixed salary, for the principal
or interest on a bonded or funded debt or other loan or for the regular
or stated compensation of officers or employees in any City department
or for work performed or materials furnished under contract with the
Board of Managers, shall be paid unless a claim therefor, verified
by or on behalf of the claimant, in such form as the Comptroller shall
prescribe, and approved by the head of the department or officer whose
action gave rise or origin to the claim and, if the claim be based
upon an open market order for merchandise or material furnished or
work, labor or services rendered, supported by the original purchase
order, shall have been presented to the Comptroller and shall have
been audited and allowed by him/her. The Comptroller may require that
any claim be fully itemized and sworn to by the claimant before submission
for approval. All bills and claims must be supported by a certification
of the receipt of the goods or the satisfactory rendering of the services
by the responsible officer or department head, who may be held accountable
therefor, accepting the same on behalf of the City. No claim shall
be paid unless there is a legal obligation upon the City to pay said
claim, or unless authorized by the Charter or Code or by law. Unless
a claim is submitted to the City's insurer, the Corporation Counsel
shall be the determiner as to the City's legal obligation to
pay a claim. The Comptroller shall keep accurate records of claims
paid and denied, in electronic or paper format, so that said records
are readily available. Where a claim is denied, the Corporation Counsel
shall be made aware of the denial and of the Comptroller's justification
of said denial. Claims based upon merchandise or material furnished,
or work, labor, or services rendered, shall be under the purview of
the Comptroller to conduct his or her audit to determine if said claim
is proper, until such time as a notice of claim, summons, complaint,
or other legal pleadings are served upon the City. In cases where
a claim is based on the damages suffered by another, to person or
property, or on any allegation of a wrongful act, omission or breech
of duty, misfeasance, negligence, fault, deprivation of a right, or
any other claim not being for services rendered or materials furnished,
or any claim where notice of claim or other legal papers or pleadings
have been filed or served against the City, arising out of law or
equity, any audit shall be conducted by, or in unison with, the Department
of Law.
All moneys deposited by the Treasurer, as provided herein, shall
be placed to the credit of the City. The Treasurer shall keep bank
books in which shall be entered his/her accounts or deposits in and
moneys drawn from the banks or trust companies in which such deposits
shall be made. He/She shall exhibit such books to the Comptroller
for his/her inspection at least once each month, and more often if
required. The banks or trust companies in which such deposits are
made shall respectively transmit to the Comptroller monthly statements
of the moneys which shall have been received and paid out by them
on account of the City.