N.Y. CNT Law § 577 — New York Code / Act CNT / Article 14 / Section 577
Powers and duties
Status: in_force

§ 577. Powers and duties. 1. The county comptroller shall: (a) have\ngeneral superintendence over the fiscal affairs of the county; (b) audit\nall claims, accounts and demands that are lawful county charges with the\nsame effect as if audited and directed to be paid by the board of\nsupervisors; (c) keep books and records at the expense of the county\nshowing all appropriations, funds and expenditures together with the\nname of the claimant and the amounts and nature thereof; (d) keep and\npreserve all claims, accounts and demands, number them consecutively and\nendorse thereon their allowance or disallowance in whole or in part; (e)\nkeep a separate account with each county officer or department and\nspecial funds; (f) keep and preserve all contracts for the furnishing of\nheat, light, telephone, supplies or other services; (g) keep a record of\nall bonded indebtedness and other loans and conduct the sale of all\nbonds pursuant to the provisions of the local finance law; (h) procure\nbank statements from depositaries of county funds at least once a month\nand reconcile them with his books and that of the county treasurer; (i)\nsubject to the provisions of the civil service law, certify the\ncorrectness of payrolls for the payment of salaries of officers and\nemployees paid from county funds and deliver a certified transcript to\nthe county treasurer as authorization for payment; provided that if the\nboard of supervisors enters into a contract pursuant to subdivision six\nof section five hundred fifty of this chapter such certified transcript\nshall be delivered to the appropriate bank or trust company; (j) at\nleast once a year review all books and records, vouchers and other\npapers pertaining to the money, funds and property of the county and\nrender a report thereon to the board of supervisors as to whether proper\nbooks and records have been kept and all moneys and property of the\ncounty accounted for; (k) cause to be printed within thirty days after\nthe close of the fiscal year for distribution to the board of\nsupervisors, county officers and the public, a verified statement in\nsummary form showing the receipts of money from all sources, the\nexpenditures and balances by funds, and bonded indebtedness together\nwith the terms of payment and the balance unpaid and such other\ninformation as may be deemed proper or directed by the board of\nsupervisors; (1) in the county of Nassau, examine and audit on his own\nmotion or when directed to do so by resolution of the board of\nsupervisors all accounts, contracts, books and records of the Nassau\ncounty industrial development agency as established by section nine\nhundred twenty-two of the general municipal law, and all bank statements\nfrom depositaries of such agency funds; (m) perform such additional and\nrelated duties as may be prescribed by law or directed by the board of\nsupervisors.\n  2. The first elected county comptroller shall have power to employ at\nthe expense of the county and as authorized by the board of supervisors\nsuch expert accountants as may be necessary to install a financial\nsystem for the county.\n  3. All warrants directed to the county treasurer for payment shall\nstate the fund upon which it is chargeable. No fund shall be overdrawn\nnor shall any claim be charged to any other fund.\n  4. All vouchers shall be verified or certified as required by section\nthree hundred sixty-nine of this chapter and approved by the county\nofficer or head of the department incurring same.\n  5. He may require any county officer or head of a department to\nfurnish an inventory of supplies and equipment on hand and any necessary\npurchases contracted for or contemplated.\n