The Commissioner of Accounts shall exercise the following powers,
responsibilities, and duties, and such duties as the Council may prescribe
by ordinance and local law, and supervise their execution. The Commissioner
shall ensure that those powers, responsibilities, and duties are exercised
as required.
A. City Clerk. The Commissioner of Accounts shall have the powers, responsibilities, and duties of the City Clerk as mandated by State law and outlined in Section 7.1 of this Charter.
B. City Assessor. The Commissioner of Accounts shall have the powers, responsibilities, and duties of the City Assessor mandated by State law and outlined in Section 7.2 of this Charter.
C. City Purchasing Agent. The Commissioner of Accounts shall have the powers, responsibilities, and duties of the City Purchasing Agent as outlined in Section 7.3 of this Charter.
D. Registrar of Vital Statistics. The Commissioner
of Accounts shall have the powers, responsibilities, and duties of
the Registrar of Vital Statistics pursuant to Article 41 of the New
York State Public Health Law.
E. Issuer and Collector of License Fees and Rents. The Commissioner of Accounts shall be the issuer and collector of
license fees and rents for those matters placed within the Commissioner's
jurisdiction by City ordinance, local law, or state law.
The Commissioner of Accounts may lawfully delegate the above-cited
powers, duties, and responsibilities. The Commissioner shall ensure
that employees of the Accounts Department have appropriate skills,
work experience, and education to perform professional-quality work.
The Commissioner of Accounts shall have immediate responsibility for
administering and operating the Accounts Department and shall organize
the Department to provide efficient, cost-effective services. All
City departments and personnel shall provide the necessary data, assistance,
and information required in execution of these powers, responsibilities,
and duties.
The powers, responsibilities, and duties of the Commissioner
of Accounts acting as City Clerk are hereby enumerated.
7.1.1
Council minutes. The City Clerk shall record and keep
minutes of the Council and all City entities unless otherwise provided
for. Such minutes shall be available to the general public at the
City Clerk's office during regular business hours. An index and listing
of meeting minutes shall be made available for public use and posted
on the City website, if any.
7.1.2
City records. The City Clerk shall receive, file, index,
and archive, as custodian of record of all City documents, records
and other instruments required by law to be filed and maintained by
the City.
7.1.3
City Seal. The City Clerk shall be keeper of the City
Seal and shall ensure it is affixed to all official instruments executed
by the Mayor as required.
The powers, duties, and responsibilities of the Commissioner
of Accounts acting as City Assessor are hereby enumerated.
7.2.1
Assessment of real property. The City Assessor shall
assess all real property within the City for taxation to include the
preparation, revision, and filing of an annual assessment roll in
the following manner:
[Amended 1-18-2005 by L.L. No. 1-2005]
a.
Valuation date of real property in the City shall be determined annually
as of July 1 of the prior year.
b.
Taxable status of real property in the City shall be determined annually
as of March 1.
c.
On or before March 1 each year, the Commissioner of Accounts shall
ascertain, by diligent inquiry, all real property and names of owners
thereof.
d.
On or before May 1 each year, the Commissioner of Accounts shall
complete the tentative assessment roll and make a copy thereof to
be left at the office of the Commissioner of Accounts. The Commissioner
of Accounts shall forthwith cause a notice, the contents of which
are hereinafter set forth, to be published once in the official newspaper
or newspapers of the City. The notice shall be posted on the City
website, if any. Such notice shall state:
The Commissioner of Accounts has completed the tentative assessment
roll.
A copy thereof is available in the office of the Commissioner
of Accounts where it may be seen and examined by any person until
the fourth Tuesday in May.
On the fourth Tuesday in May, the Board of Review will meet
to hear complaints in relation to assessments at a date, time, and
hours to be set by the Board of Review.
After publication of the notice and until the fourth Tuesday
in May, the Commissioner of Accounts shall make the roll available
for public inspection.
e.
On or before May 1, any person who, or corporation that, owns or
has interest in real property in this City, but is not a City resident,
may file a written demand with the City Clerk for:
A list of each parcel of real property assessed in his, her,
or its name.
The assessed valuation of each such parcel and the time and
place at which the Board of Review will meet for the purpose of hearing
complaints relative thereto.
Between May 1 and 10, the Commissioner of Accounts shall mail
the requested information to such person or corporation. Failure to
comply with such demand shall not affect the validity of the assessment.
On application made on or before the fourth Tuesday in May by the
nonresident person or corporation, the Commissioner of Accounts shall
fix a time on or subsequent to the fourth Tuesday in May, but not
later than May 31, for a hearing to review the assessment of the real
property of such person or corporation located in this City.
f.
On or before July 1, the Commissioner of Accounts shall complete
the assessment roll and prepare and file a certified copy thereof
in the City Clerk's office. The Commissioner of Accounts shall forthwith
cause a notice to be published in the official newspaper or newspapers
of the City, and post it on the City website, if any, stating that
this assessment roll has been completed and a certified copy thereof
is filed for public inspection in the City Clerk's office.
g.
On or before the first day of July, the Commissioner of Accounts
shall deliver the original copy of the final assessment roll to the
Clerk of the County Board of Supervisors. The certified copy of said
roll shall remain on file in the City Clerk's office until August
1.
h.
All terms used in this section shall have the same meanings as set
forth in the Real Property Tax law, and the provisions of said Real
Property Tax Law shall apply, except for those sections of said law
inconsistent with anything expressly provided for in this Charter.
7.2.2
Assessment records. The City Assessor shall have custody
of, and responsibility for, preparing and maintaining all files, reports,
maps, assessment books, and other records and papers required to fulfill
the duties of the Assessor's function under State law rules and regulations.
7.2.3
Assessor's qualifications. The City Assessor shall be
required to meet all qualifications and certifications established
by the New York State Board of Real Property Services. Any employee
designated by the Commissioner of Accounts to assist in the assessment
of real property shall meet the qualifications and standards established
by the New York State Board of Real Property Services for Assessors.
Such designee shall maintain up-to-date certifications and in-service
training as may be required from time to time by the State Board.
7.2.4
Assessor's powers. The City Assessor's powers, duties,
and responsibilities shall include but not be limited to those outlined
above, so long as they are exercised in accordance with the New York
State Real Property Tax Law.
7.2.5
Board of Assessment Review. There shall be a Board of
Assessment Review, established as mandated by the New York State Real
Property Tax Law. The Board shall establish an assessment calendar
and a review process that enables individual taxpayers to have an
opportunity for an open examination to ensure equity and fairness
in the establishment of their real property tax.
The powers, duties, and responsibilities of the Commissioner
of Accounts acting as the City Purchasing Agent are hereby enumerated.
7.3.1
Policy and Procedures Manual. The Purchasing Agent shall
develop and promulgate, consistent with § 104-b of the General
Municipal Law, a City Purchasing Policy and Procedure Manual for use
by all City departments.
7.3.2
Preaudits. The Purchasing Agent shall undertake periodic
preaudits of all purchases on behalf of the City to ensure conformity
with standards and procedures under the law.
7.3.3
Purchases. The Purchasing Agent shall make all purchases
made for public use. All departments and employees requiring insurance,
materials, and supplies for public use shall requisition them on forms
supplied by the City Purchasing Agent for that purpose and deliver
said requisition to the Purchasing Agent. The City will not be liable
for any purchase made otherwise.
7.3.4
Inventories. The Purchasing Agent shall annually maintain
and update all inventories prepared by City departments and entities.
No purchases shall be authorized for any department or entity that
has not completed its inventory.
7.3.5
Storage. The Purchasing Agent shall have access to City
storerooms and warehouses maintained and designated as storage space
for materials and supplies belonging to the City for the purpose,
as necessary, of verifying the inventory.
7.3.6
Sale of property. Under the direction and control of
the Council, the Purchasing Agent may sell all real and personal property
of the City that is declared surplus, not needed for public use, and
authorized by the Council to be sold at public auction.
7.3.7
Advertisements. The Purchasing Agent shall prepare and
be responsible for publication of required advertisements for bids,
purchase contracts, and public works contracts for all City departments
and entities. The City Engineer or other authorized representative
shall provide technical assistance and guidance in preparing advertisements
for bids and contract documents for capital projects.
7.3.8
Procedures for contracts. The Purchasing Agent shall
use the following procedures relative to purchase contracts and public
works contracts:
a.
The Purchasing Agent shall publicly open and read all bids received
at the time and place specified in the advertisement for bids.
b.
The Purchasing Agent shall be responsible for the issuance of plans
and specifications, receipt of mailing fees, deposits, bid bonds,
certified checks, contract bonds, and other related action unless
otherwise provided by the Council.
c.
The Purchasing Agent and, where necessary or appropriate, the City
Engineer or any other authorized representative shall review capital
project bids to determine the lowest responsible bidder so that a
recommendation for award can be made at the next regular meeting of
the appropriate department, entity, or the Council.
d.
After review by the City Attorney for form and legality, the Purchasing
Agent shall arrange for the department negotiating the bid/contract
to ensure that contract documents are signed by the appropriate authority.
