N.Y. ACG Law § 300 — New York Code / Act ACG / Article 7 / Section 300
Department of audit and control
Status: in_force

§ 300. Department of audit and control. 1. The head of the department\nof audit and control in a county operating under the county manager\nform, the county director form or the county president form shall be the\ncomptroller. The office of comptroller shall be elective, except that\nunder the county manager form it shall be appointive and under any of\nthe other forms provided by this chapter it may be made appointive by\nvote of the people as provided in section fifty-eight.\n  2. If the comptroller is elective, the first comptroller elected under\nthe form adopted shall be elected at the first general election after\nits adoption, except that, if the county has an elective county auditor\nat the time of such adoption, the first comptroller shall be elected at\nthe general election in the last year of the term of the last county\nauditor elected or, if the office of such auditor becomes vacant before\nthe last year of his term, at the next general election thereafter at\nwhich the vacancy may be filled by the election of a comptroller. The\nsecond comptroller shall be elected at the general election in the\nsecond odd-numbered year after the year in which the first comptroller\nis elected, and subsequent comptrollers shall be elected at the general\nelection in every fourth year thereafter. The term of office of the\ncomptroller shall be four years from and including the first day of\nJanuary next following his election, except that the first comptroller\nelected shall serve for a term of three years if he is elected in an\neven-numbered year. A vacancy in the office of an elective comptroller\noccurring otherwise than by expiration of term shall be filled by\nappointment by the board of supervisors and the person so appointed\nshall hold office until the commencement of the calendar year next\nsucceeding the first general election at which the vacancy may be\nfilled.\n  3. If the comptroller is appointive, he shall be appointed by the\nboard of supervisors for an indefinite term and shall be removable by\nthe board of supervisors at its pleasure. If the office becomes vacant\nin such a county, the board of supervisors may appoint an acting\ncomptroller pending its appointment of a new comptroller.\n  4. In counties adopting the county manager form, the county director\nform or the county president form, the office of county auditor is\nabolished, and the functions, powers and duties of the office shall\ndevolve upon the department of audit and control.\n  5. In a county having an elective county auditor wherein the office is\nthus abolished, the last county auditor elected before the alternative\nform becomes effective in the county shall perform the duties of\ncomptroller, unless a vacancy otherwise occurs, until the expiration of\nthe term for which he was elected county auditor. If the office of the\nlast auditor elected becomes vacant otherwise than by expiration of\nterm, the board of supervisors shall forthwith appoint a comptroller,\nwho shall serve until his successor is elected or appointed and has\nqualified.\n  6. In a county having no county auditor or having an appointive county\nauditor in which the form adopted provides for a comptroller, the board\nof supervisors shall appoint a county comptroller as soon as the\nalternative form takes effect and the person so appointed shall succeed\nthe county auditor, if any, forthwith and hold office until his\nsuccessor is elected or appointed and has qualified.\n  7. Nothing in this article contained shall be construed to impair the\npowers of the county auditor in counties adopting the county\nadministrator form of government.\n