New York County Law
Accounts of Money to Be Kept in Offices of County Clerks
It shall be the duty of clerks of the counties comprising the city of New York to keep an exact and detailed account of all moneys actually received by them or their subordinates for any services rendered in their official capacity, and of all moneys which such county clerks or their subordinates shall be entitled to demand and receive for any such services. Said county clerks shall deposit monthly with the commissioner of finance any and all such sums of money so received. Such account shall show when every such service shall have been performed, its nature and the money charged therefor, and shall at all times, during office hours, be open to the inspection, without any fee or charge therefor, of all persons desiring to examine the same, and such accounts shall be deemed a part of the records of the office in which they shall be kept, and shall be preserved therein as other books of record are until they have been audited by the comptroller of the city of New York and his approval given to their destruction but in any event for not less than ten years.