16 Pa. Stat. § 1703
The controller shall furnish the commissioners of the county, whenever required by them, a detailed account of any officer or other person having in that individual's possession or under that individual's control funds belonging to the county, and shall, during regular office hours, give information respecting any of said accounts to any taxpayer of the county demanding the same.
The controller shall have power and authority to require each and every county officer to make a quarterly statement with respect to moneys in the officer's possession or control as a county officer, showing the amount of cash on hand and the amount deposited in banks, banking institutions and trust companies, together with the names of such institutions. The controller shall have power to examine every such account of a county officer in any bank, banking institution or trust company, to verify the accuracy of the statement of such county officer. It shall be the duty of every such bank, banking institution or trust company, its officers and agents, to furnish full information to the controller in relation to the account of such county officer. No bank, banking institution or trust company, its officers or agents, shall be subject to prosecution under other laws of this Commonwealth for disclosing any such information with respect to any account of a county officer.
16 P.S. § 1703