NY Alt Cty Govt L § 300 (2021)
2021 New York Laws ACG - Alternative County Government Article 7 - Department of Audit and Control 300 - Department of Audit and Control.

§  300. Department of audit and control. 1. The head of the department   of audit and control in a county  operating  under  the  county  manager   form, the county director form or the county president form shall be the   comptroller.  The  office  of comptroller shall be elective, except that   under the county manager form it shall be appointive and  under  any  of   the  other  forms  provided by this chapter it may be made appointive by   vote of the people as provided in section fifty-eight.2. If the comptroller is elective, the first comptroller elected under   the form adopted shall be elected at the first  general  election  after   its  adoption, except that, if the county has an elective county auditor   at the time of such adoption, the first comptroller shall be elected  at   the  general  election  in  the last year of the term of the last county   auditor elected or, if the office of such auditor becomes vacant  before   the  last  year  of his term, at the next general election thereafter at   which the vacancy may be filled by the election of  a  comptroller.  The   second  comptroller  shall  be  elected  at  the general election in the   second odd-numbered year after the year in which the  first  comptroller   is  elected, and subsequent comptrollers shall be elected at the general   election in every fourth year thereafter. The  term  of  office  of  the   comptroller  shall  be  four  years  from and including the first day of   January next following his election, except that the  first  comptroller   elected  shall  serve  for  a term of three years if he is elected in an   even-numbered year. A vacancy in the office of an  elective  comptroller   occurring  otherwise  than  by  expiration  of  term  shall be filled by   appointment by the board of supervisors  and  the  person  so  appointed   shall  hold  office  until  the  commencement  of the calendar year next   succeeding the first general  election  at  which  the  vacancy  may  be   filled.3.  If  the  comptroller  is  appointive, he shall be appointed by the   board of supervisors for an indefinite term and shall  be  removable  by   the  board  of supervisors at its pleasure. If the office becomes vacant   in such a county,  the  board  of  supervisors  may  appoint  an  acting   comptroller pending its appointment of a new comptroller.4.  In  counties adopting the county manager form, the county director   form or the county president form,  the  office  of  county  auditor  is   abolished,  and  the  functions,  powers  and duties of the office shall   devolve upon the department of audit and control.5. In a county having an elective county auditor wherein the office is   thus abolished, the last county auditor elected before  the  alternative   form  becomes  effective  in  the  county  shall  perform  the duties of   comptroller, unless a vacancy otherwise occurs, until the expiration  of   the  term  for which he was elected county auditor. If the office of the   last auditor elected becomes vacant  otherwise  than  by  expiration  of   term,  the  board  of supervisors shall forthwith appoint a comptroller,   who shall serve until his successor is  elected  or  appointed  and  has   qualified.6. In a county having no county auditor or having an appointive county   auditor  in which the form adopted provides for a comptroller, the board   of supervisors shall  appoint  a  county  comptroller  as  soon  as  the   alternative  form takes effect and the person so appointed shall succeed   the county  auditor,  if  any,  forthwith  and  hold  office  until  his   successor is elected or appointed and has qualified.7.  Nothing in this article contained shall be construed to impair the   powers  of  the  county  auditor  in  counties   adopting   the   county   administrator form of government.