N.Y. County Law § 576

§ 576. Deputy county comptroller. The county comptroller within ten\ndays after entering upon the duties of his office shall appoint a deputy\ncomptroller. Such appointment shall be in writing under his hand and\nseal and be filed and recorded in the office of the county clerk. He\nshall perform such duties as may be assigned by the comptroller, and\nduring the temporary absence of the comptroller he shall act as the\ncomptroller and in the event of a vacancy in the office, he shall\ncontinue to act as such comptroller until a successor is elected or\nappointed and has qualified.\n