2023 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.