New York Laws
Article 7 - Accounts and Audits
119 - Statement of Joint Accounts.

ยง 119. Statement of joint accounts. The comptroller may, in his
discretion, settle separately the accounts of one or more persons
receiving moneys of the state for which they are accountable to the
state. In such case no person shall plead as a defense to an action
brought for a balance certified to be due from him, the non-joinder of
any other person, or give in evidence upon the trial thereof the fact
that any other person was concerned with him in the receipt or
expenditure of such moneys.