N.Y. Alternative County Government Law § 301: Powers and duties

§ 301. Powers and duties. The county comptroller shall:

1. Examine, audit and verify all books, records and accounts kept by

the various administrative units, offices, officials paid from county

funds, institutions and other agencies of the county, including bond and

note registers and trust accounts, and the accrual and collection of all

county revenues and receipts, and for this purpose have access to all

such books, records and accounts at any time.

2. Procure from the depositories with which the director of finance

shall have deposited the funds and moneys coming into his possession,

statements, at least monthly, of all moneys deposited by the director of

finance or paid out pursuant to his order, and reconcile such statements

with the county accounts.

3. Prescribe such methods of accounting for the county and other units

of local government of the county as he may deem necessary, provided the

same shall have been approved by the state comptroller and county

executive.

4. Submit to the board of supervisors periodic reports in such form

and detail and at such times as may be prescribed by county act.

5. Be the auditing authority of the county.

6. Perform such additional and related duties as the board of

supervisors shall require by county act.