NY Cty L § 577 (2021)
2021 New York Laws CNT - County Article 14 - County Comptroller 577 - Powers and Duties.

§  577.  Powers  and duties. 1. The county comptroller shall: (a) have   general superintendence over the fiscal affairs of the county; (b) audit   all claims, accounts and demands that are lawful county charges with the   same effect as if audited and directed  to  be  paid  by  the  board  of   supervisors;  (c)  keep  books  and records at the expense of the county   showing all appropriations, funds and  expenditures  together  with  the   name  of  the  claimant and the amounts and nature thereof; (d) keep and   preserve all claims, accounts and demands, number them consecutively and   endorse thereon their allowance or disallowance in whole or in part; (e)   keep a separate account with  each  county  officer  or  department  and   special funds; (f) keep and preserve all contracts for the furnishing of   heat, light, telephone, supplies or other services; (g) keep a record of   all  bonded  indebtedness  and  other  loans and conduct the sale of all   bonds pursuant to the provisions of the local finance law;  (h)  procure   bank  statements from depositaries of county funds at least once a month   and reconcile them with his books and that of the county treasurer;  (i)   subject  to  the  provisions  of  the  civil  service  law,  certify the   correctness of payrolls for the payment  of  salaries  of  officers  and   employees  paid  from county funds and deliver a certified transcript to   the county treasurer as authorization for payment; provided that if  the   board  of supervisors enters into a contract pursuant to subdivision six   of section five hundred fifty of this chapter such certified  transcript   shall  be  delivered  to  the  appropriate bank or trust company; (j) at   least once a year review all  books  and  records,  vouchers  and  other   papers  pertaining  to  the  money, funds and property of the county and   render a report thereon to the board of supervisors as to whether proper   books and records have been kept and all  moneys  and  property  of  the   county  accounted  for; (k) cause to be printed within thirty days after   the  close  of  the  fiscal  year  for  distribution  to  the  board  of   supervisors,  county  officers  and  the public, a verified statement in   summary form showing  the  receipts  of  money  from  all  sources,  the   expenditures  and  balances  by  funds, and bonded indebtedness together   with the terms  of  payment  and  the  balance  unpaid  and  such  other   information  as  may  be  deemed  proper  or  directed  by  the board of   supervisors; (1) in the county of Nassau, examine and audit on  his  own   motion  or  when  directed  to  do  so  by  resolution  of  the board of   supervisors all accounts, contracts, books and  records  of  the  Nassau   county  industrial  development  agency  as  established by section nine   hundred twenty-two of the general municipal law, and all bank statements   from depositaries of such agency funds; (m) perform such additional  and   related  duties  as may be prescribed by law or directed by the board of   supervisors.2. The first elected county comptroller shall have power to employ  at   the  expense of the county and as authorized by the board of supervisors   such expert accountants as may  be  necessary  to  install  a  financial   system for the county.3.  All  warrants  directed  to the county treasurer for payment shall   state the fund upon which it is chargeable. No fund shall  be  overdrawn   nor shall any claim be charged to any other fund.4.  All vouchers shall be verified or certified as required by section   three hundred sixty-nine of this chapter  and  approved  by  the  county   officer or head of the department incurring same.5.  He  may  require  any  county  officer  or head of a department to   furnish an inventory of supplies and equipment on hand and any necessary   purchases contracted for or contemplated.