N.Y. Town Law § 34: Powers and duties of town comptroller

§ 34. Powers and duties of town comptroller. 1. In any town in which

the office of town comptroller shall have been established and a town

comptroller shall have been appointed and shall have qualified, the

powers of the town board of that town with respect to auditing, allowing

or rejecting all accounts, charges, claims or demands against the town

or the improvement districts thereof and with respect to the examining,

auditing and certification of accounts and receipts of town officers,

and making provision for preparing and publishing or posting lists of

all such accounts, charges, claims or demands after the audit or

rejection thereof, including the powers conferred and duties imposed

upon the town board in relation to auditing and approving certain claims

pursuant to sections two hundred eighty-four and two hundred eighty-five

of the highway law, shall devolve upon and thereafter be exercised by

such town comptroller, during the continuance of such office; and with

respect to the powers so conferred and the duties so imposed he shall be

the town board of the town during the continuance of such office. The

comptroller, when required by resolution of the town board, shall

countersign all checks required to be signed by the supervisor. The

comptroller shall annually audit the fiscal affairs of each improvement

district in said town operating under article thirteen of this chapter

and report thereon in writing to the town board.

2. In any town in which the office of town comptroller shall have been

established and a town comptroller shall have been appointed and shall

have qualified, the town board may by ordinance provide that either or

both of the following powers conferred and duties imposed upon the

supervisor under section one hundred twenty-five of this chapter shall

devolve upon and be exercised by such town comptroller during the

continuance of such office: (a) the keeping of separate appropriation

accounts and preventing funds or appropriation accounts from being

overdrawn; or (b) the drawing upon funds or appropriations, provided the

counter-signature of the supervisor shall be required. The town

comptroller shall furnish to the supervisor such information and data as

the supervisor may require for the purpose of enabling him to exercise

his powers and perform his duties or make reports required by law.