N.Y. Gen. Mun. Law § 34

§ 34. Powers and duties of examiners. The comptroller and each\nexaminer of municipal affairs shall have power to examine into the\nfinancial affairs of every such municipal corporation, industrial\ndevelopment agency, district, fire company as defined in section two\nhundred four-a of this chapter, agency and activity and to administer an\noath to any person whose testimony may be required, and to compel the\nappearance and attendance of such person for the purpose of any such\nexamination and investigation, and the production of books and papers.\nIn the case of a municipal corporation, industrial development agency,\nor school district, no such person shall be compelled to appear or be\nexamined elsewhere than within such municipal corporation, industrial\ndevelopment agency, or school district. In the case of any district\nother than a school district, no such person may be compelled to appear\nor be examined elsewhere than within the town or one of the towns in\nwhich such district or portion thereof is located. In the case of an\nurban renewal agency, no such person shall be compelled to appear or be\nexamined outside the municipal corporation wherein such agency is\nestablished. In the case of a fire company, no such person shall be\ncompelled to appear or be examined outside the area served by the\ncompany. In the case of an activity, no such person shall be compelled\nto appear outside the area served by the activity. Willful false\nswearing in such examination shall be perjury and shall be punishable as\nsuch.\n