N.Y. County Law § 600: County auditor; term; duties

§ 600. County auditor; term; duties. 1. The board of supervisors shall

have power to create the office of county auditor, who shall be

appointed for the term for which the membership of such board appointing

him was elected. Except as hereinafter provided, he shall audit all

claims, accounts and demands which are made county charges by law and

which otherwise would be audited by the board of supervisors. By local

law or resolution, the board of supervisors may limit such audit to

certain types or classes of claims, may fix rules governing the

presentation to and the audit by such auditor and such other matters as

may be deemed proper. Within such authorization the county treasurer

shall pay the amounts audited and certified by such auditor as if the

same had been audited by the board of supervisors. He shall not be

removed during his term without written charges and the opportunity to

be heard. The board may provide for the purchase of supplies and

equipment through such auditor and may prohibit such auditor from

auditing his own orders as purchasing agent and such other matters as

shall be deemed advisable.

2. In any county having no county comptroller the board of

supervisors, by local law or resolution may provide that it shall also

be the duty of the county auditor to examine and audit, at times to be

determined by the board of supervisors, the books, records, vouchers and

other papers pertaining to the money, funds and property of any county

officer or department specified in such local law or resolution and

render a report thereon to the board of supervisors as to whether proper

books and records have been kept and all money and property accounted

for.