[HISTORY: Adopted by the Town Board of the Town of Southampton 8-14-2012 by L.L. No.
11-2012. Amendments noted where applicable.]
The purpose of this chapter is to codify the powers and duties
granted to the Town Comptroller pursuant to New York State law, as
well as the powers and duties delegated to the Town Comptroller by
the Town Board.
Pursuant to Town Law § 20(3)(b), the Town Comptroller
shall be appointed by the Town Board on a biennial basis for a term
of two years.
The Town Comptroller shall have such duties as the Town Board
may from time to time prescribe, including, but not limited to, the
following:
A.
Together with the Town Board, establish sound financial policies
and procedures, and implement and administer said policies and procedures;
B.
Ensure that all financial data collected is properly recorded as
mandated by the New York State Department of Audit and Control, following
all current accounting and auditing principles and standards;
C.
Ensure Town-wide compliance with all Town-Board-approved funding
and appropriations as part of the Town's budget and capital accounting
functions.
(1)
Review and approve all Town Board resolutions, which shall include,
where necessary, preparing the financial impact of each resolution;
(2)
Collaborate with the Town Supervisor on preparation of the tentative
operating and capital budget;
(3)
Manage and coordinate the preparation of the Town's annual preliminary
and adopted capital and operating budget;
(4)
Direct the accounting and analysis of all capital projects and related
budgets;
(5)
Maximize cash management opportunities for all investment and borrowing
requirements;
(6)
Monitor and oversee all municipal bonds and bond anticipation notes
(BANs) and manage all credit-rating-agency relationships.
D.
As it relates to financial reporting, maintain accurate and complete
financial accounting records for all economic events as part of the
Town's treasury and general accounting functions.
(1)
Record all Town revenues;
(2)
Issue all Town disbursements, including employee costs and expenses,
payroll liabilities, vendor payments, other municipalities, PILOT
payments and debt service payments;
(a)
Methods of accounting: prescribe the methods of accounting and
forms to be used by the several departments of the Town where the
collection or disbursement of money is concerned, so that such methods
and forms shall conform to the requirements of the New York State
Office of the Comptroller.
(b)
Standard practices: establish standard practices relating to
all accounting matters and procedures and the coordination of systems
throughout the Town, including clerical and office methods, records,
reports, and procedures as they relate to accounting matters; prepare
and issue rules, regulations and instructions relating thereto.
(c)
Warrants for payment: draw all warrants for the payment of bills,
drafts, and orders chargeable to the several appropriations and other
accounts.
(d)
Verification of warrants: Prior to submitting any warrants to
the Town Board, he/she shall examine and approve as not being fraudulent,
unlawful, or excessive, all bills, drafts, and orders covered thereby.
In connection with any such examination, he/she may make inspection
as to the quality, quantity, and condition of any materials, supplies
or equipment delivered to or received by any Town officer or agency.
(e)
Custody of purchase orders/check requests/vouchers: maintain
custody of all purchase orders/check requests/vouchers which have
been entered on warrants for payments approved.
(3)
Oversee the improvement of financial management systems' accuracy
and security;
(4)
Prepare the annual report to the State Comptroller; and
(5)
Provide timely and useful financial reporting and management information
to the Supervisor, the Town Board, and the public.
E.
Manage the Town's payroll processing and payment system as part
of the Department's payroll function.
(1)
Process Town-wide payroll and ensure all appropriate employee benefit
and payroll taxes are made;
(2)
Audit employee pay instructions received from Human Resources;
(3)
Create and submit the monthly New York State Retirement Report to
the State Comptroller's Office;
(4)
Audit and reconcile employee time cards to ensure accurate payroll
processing.
F.
Responsible for financial systems control and oversight.
(1)
Provide departments with support in utilizing requisition and purchasing
financial software;
(2)
Develop financial report specifications and validate reports, such
as the New York Annual Financial Update document;
(3)
Identify, define, and implement automated controls, such as financial
system security and auditing, as well as rules for user access;
(4)
Identify, define, and implement automation opportunities to improve
efficiencies;
(5)
Troubleshoot daily system technical obstacles, such as user lockouts,
unexpected changes to user access, and system interruption processes;
(6)
Implement and train for new financial systems modules, such as electronic
payments for vendors.
G.
Responsible for establishing, administering, and maintaining a system
of internal controls as follows:
[Amended 1-8-2019 by L.L.
No. 2-2019]
(1)
Administratively supervise the activities of the internal audit function;
(2)
Annually update the Town Board on the state of the Town's system
of internal controls;
(3)
Recommend, schedule and assist the implementation of forensic and
internal audits for the Town;
(4)
Serve as liaison and administrator to the Audit Committee as well
as the Budget and Finance Committee;
(5)
Along with the internal auditor, prepare and present the regular
internal audit plan and direct the testing of internal control functions;
the annual plans shall be approved by Town Board;
(6)
Responsible for directing the testing of internal control functions
and, along with the internal auditor, report any material findings
to the Town Board and the Audit Committee;
(7)
Manage the integrity of all Town financial accounting, budgeting,
and reporting systems, including establishing and maintaining an accurate
fixed-asset inventory management system;
(8)
Serve as interface with the Town's external audit firm and other
firms who provide financial services to the Town.
J.
Such other powers and duties as may be prescribed, modified, or revoked,
from time to time by the Town Board.
