2023 New York Laws › CNT - County › Article 13 - County Treasurer › 550 - County Treasurer; Duties.

§ 550. County treasurer; duties. 1. The county treasurer shall perform
  the  duties prescribed by law as the chief fiscal officer of the county.
  Such county treasurer shall perform such additional and  related  duties
  as may be prescribed by law and directed by the board of supervisors.
2.  The  county  treasurer  shall  receive and be the custodian of all
  money belonging to the county or in which the county has an interest and
  shall keep a true account of all receipts and the expenditures in  books
  provided by him at the expense of the county.
3.  On  or  before  the  first  day  of  March in each year the county
  treasurer shall furnish a  statement  of  and  pay  over  to  the  state
  comptroller  all  penalties  or moneys belonging to the state. Any state
  tax levied as part of  the  county  tax  shall  be  paid  to  the  state
  comptroller  on  or  before  the  fifteenth day of May in each year. The
  county treasurer, the county and the surety or sureties on the  official
  undertaking  of  such  county treasurer shall be liable to the state for
  all moneys collected and belonging to the state and for  any  state  tax
  levied  as a part of the county tax together with interest not exceeding
  ten per centum per annum, to  reimburse  the  state  for  any  borrowing
  occasioned by any failure to pay the same to the state.
4.  On  or  before  the  tenth day of January in each year, the county
  treasurer shall transmit to the town  clerk  of  each  town  within  his
  county  a  statement  of all moneys paid by said county treasurer to the
  supervisor of the town during the preceding year.
5. The county treasurer shall disburse all moneys  received  from  the
  fish  and  wildlife  service  of  the  United  States  department of the
  interior pursuant to section seven hundred fifteen-s  of  the  migratory
  bird  conservation  act  on a proportional basis to those units of local
  government, including, but not  limited  to  school  districts  and  the
  county  itself  in  appropriate  cases,  which have incurred the loss or
  reduction of real property tax revenues by reason of  the  existence  of
  such  areas.  Where  such  moneys  are  to be paid to the supervisors of
  towns, in a case where any such wildlife refuge lands are located wholly
  within the boundaries of an incorporated village, such moneys  shall  be
  paid to the board of trustees of such village. Such moneys shall be used
  exclusively  for  town  or village highway purposes, as the case may be.
  Where such moneys are paid to treasurers or other fiscal officers  of  a
  school district, such moneys shall be used exclusively for public school
  purposes.  Upon  request,  a  district  superintendent  of schools shall
  furnish to  the  county  treasurer  such  data  as  he  may  require  to
  effectuate the disbursement of moneys under this subdivision.
6.  The  board  of  supervisors may, by resolution, determine to enter
  into a contract to provide for the deposit of the  periodic  payroll  of
  the  county in a bank or trust company for disbursal by it in accordance
  with the provisions of section ninety-six-b of the banking law.