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New York · Through 2026-09-11

N.Y. Town Law § 124: Designation of the comptroller as accounting officer

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Where this section sits in the code
  1. Town Law
  2. Article 8. Finances

§ 124. Designation of the comptroller as accounting officer.

Notwithstanding any other provision of this chapter, the town board of a

town in which the office of comptroller has been established may, by

resolution, determine that such officer shall be the accounting officer

of the town. In such event, all of the accounting duties of the town

supervisor shall be transferred to and be performed by the comptroller.

In addition to keeping detailed accounting records, the comptroller

shall prepare and transmit to the town clerk the report required by

subdivision ten or, if the town board shall so determine, the report

required by subdivision ten-a of section twenty-nine of this chapter.

He shall also render to the town board the detailed monthly statement

required by section one hundred twenty-five of this chapter, and shall

prepare and submit to the state department of audit and control the

report required by section thirty of the general municipal law.

Notwithstanding any other provision of the highway law, social

services law, or this chapter, no money shall be paid out by the

supervisor except upon the warrant of the town comptroller. Every

officer required to submit a monthly statement to the town supervisor

pursuant to subdivision one of section twenty-seven of this chapter

shall furnish a copy thereof to the town comptroller.

Nothing in this section shall be construed to relieve the town

supervisor of his duties as treasurer of the town pursuant to

subdivisions one, two, three and four of section twenty-nine of this

chapter.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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