There shall be a Department of Audit and Control, the head of
which shall be the County Comptroller (the "Comptroller").
The Comptroller shall be a qualified elector of the County,
and have been a resident continuously in the County for at least one
(1) year preceding her election, and be elected from the County at
large. The term of office of the Comptroller shall be four (4) years,
and shall begin on January 1 next following her election. The election
for Comptroller shall be conducted at the general election of 1995,
and at general elections every fourth year thereafter. She shall hold
no other public office. Commencing January 1995, she shall not hold
the positions of chair, vice-chair, secretary, treasurer or comparable
office of a County political party committee. The compensation of
the Comptroller shall be fixed by the County Legislature and not be
increased nor decreased during her term of office.
The Comptroller shall:
(a)
Except as otherwise expressly provided in this Charter, have all
the powers and perform all the duties conferred or imposed upon a
Comptroller under the County Law;
(b)
Be the chief fiscal and auditing officer of the County and the chief
administrative officer of the Department of Audit and Control. The
Comptroller shall organize the department into such administrative
units as may be required.
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
(c)
Keep records of appropriations, funds and expenditures, and prescribe
approved methods of accounting for County officers and administrative
units;
(d)
Examine all requisitions for the encumbering of funds for expenditure
of which the County is responsible, and certify as to the availability
of funds for such purposes;
(e)
Audit and certify for payment all lawful claims or charges against
the County or against funds for which the County is responsible;
(f)
Audit the financial records and accounts of all officers and employees
charged with any duty relating to County funds or funds for which
the County is responsible;
(g)
Procure statements from all depositories of County funds and funds
for which the County is responsible, and reconcile such statements
with the County accounts, and consult with the Commissioner of the
Department of Management and Budget with respect to the designation
of a depository for County funds;
[Amended 12-2-1996 by L.L. No. 7-1996, effective 1-1-1997]
(h)
Submit to the County Legislature and County Executive annually, at
the close of each fiscal year, or as soon thereafter as practicable,
but in no event later than March 15, financial reports in such form
and detail and at such times as may be prescribed by the County Legislature;
and
(i)
Perform such additional and related duties as may be prescribed by
local law or as may be directed by the County Executive or the County
Legislature.
[Amended 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
[Added 10-12-2004 by L.L.
No. 1-2004, approved 10-28-2004]
A vacancy, other than one occurring by expiration of a term
in the office of County Comptroller, shall be filled by appointment
of a qualified elector of the County by the County Legislature within
forty-five (45) days from the time the vacancy occurs. The appointee
shall hold office by virtue of her appointment until the January 1
following the next general election, at which election a County Comptroller
shall be elected for the balance of the unexpired term, if any. Any
successor who shall be so appointed or elected shall possess all of
the qualifications required for the office of County Comptroller as
set forth in this Charter.
[Added 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
The County Comptroller shall appoint such Deputy and Comptrollers,
assistants and employees of the Department of Audit and Control within
the appropriations made therefor. All Deputy and Assistant County
Comptrollers, assistants and employees shall serve at the pleasure
of the County Comptroller.
[Added 8-8-2016 by L.L.
No. 7-2016, approved 11-8-2016, effective 1-1-2017]
The County Comptroller shall designate in writing, and in order of succession, the Deputy County Comptroller and assistants who shall be Acting County Comptroller in the event of the County Comptroller's absence from the County or inability to perform and exercise the powers and duties of her office. Such designation shall be filed with the Office of the County Clerk and the Clerk of the County Legislature and may be revoked at any time by the County Comptroller filing a new written designation and order of succession. The Acting County Comptroller shall have all the powers and perform all the duties of the County Comptroller. The provisions of Article 30 of the Public Officers Law relating to the creation of a vacancy in public office shall remain applicable notwithstanding the County Comptroller's designation of an Acting County Comptroller pursuant to this section.
