N.Y. Second Class Cities Law § 56

§ 56. Examination of books and accounts. The mayor shall have\nauthority at all times to examine the books and papers of any officer,\nemployee or department of the city and, as often as he may deem proper,\nto appoint one or more competent persons to examine, without notice, the\naccounts of any city officer or department, and the money, securities\nand property belonging to the city in the possession or charge of any\nofficer or department and to report the result of such examination; and\nhe may administer oaths to witnesses and take affidavits in all cases\nrelating to the affairs of the city.\n