N.Y. County Law § 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.