In the Matter of the Application of David Hirshfield, as Commissioner of Accounts of the City of New York, Appellant…

Summary

The Court of Appeals held that the Commissioner of Accounts possesses a permissive power to conduct special examinations of the Department of Finance’s accounts and methods, that courts may not review the Commissioner’s determination of the examinations’ best‑interest purpose, that subpoenas duces tecum may compel only books or papers, and accordingly reversed the attachment against Rinn while affirming the attachments against Craig and the court‑house contract proceeding.