N.Y. State Fin. Law § 119

§ 119. Statement of joint accounts. The comptroller may, in his\ndiscretion, settle separately the accounts of one or more persons\nreceiving moneys of the state for which they are accountable to the\nstate. In such case no person shall plead as a defense to an action\nbrought for a balance certified to be due from him, the non-joinder of\nany other person, or give in evidence upon the trial thereof the fact\nthat any other person was concerned with him in the receipt or\nexpenditure of such moneys.\n