N.Y. Second Class Cities Law § 62

§ 62. Comptroller and deputy comptroller. The comptroller may appoint,\nto hold office during his pleasure, a deputy and such other subordinates\nas may be prescribed by the board of estimate and apportionment. In case\nof the absence or disability of the comptroller, or of a vacancy in the\noffice, the deputy shall discharge the duties of the office until the\ncomptroller returns, his disability ceases or the vacancy is filled. The\ncomptroller and deputy comptroller, before entering upon the duties of\ntheir respective offices, shall each execute and file with the city\nclerk an official undertaking in such penal sum as may be prescribed by\nthe common council. The comptroller and deputy comptroller shall each be\nex officio a commissioner of deeds.\n