N.Y. Rapid Transit Law § 15

§ 15. Payment of salaries and expenses. The salaries of the members\nof the board of transportation and the salaries and expenses paid or\nincurred in the exercise of their powers and duties shall be chargeable\nto such city, and shall be audited and paid as follows: The board of\nestimate, on requisition duly made by the board of transportation,\nstating the purposes for which such moneys are required, shall\nappropriate such sums of money as the board of estimate may deem\nnecessary for the payment of such salaries and expenses. The city shall\nnot be liable for any indebtedness incurred by the board, or any member\nthereof, in excess of such appropriations. It shall be the duty of the\ncomptroller, after such appropriation shall have been duly made, to\naudit and pay the salaries and expenses of the board, upon vouchers\ntherefor to be furnished by the board, which payment shall be made in\nlike manner as payments are made by the comptroller of claims against\nand demands upon such city. In case of municipal operation all salaries\nand expenses incurred in connection with such operation shall be\nincluded in the expense of operation.\n