City of Rye, NY Department of Finance

The City Comptroller shall have charge of the administration of the fiscal affairs of the city pursuant to law and the provisions of this Charter.

He shall develop, maintain and enforce a uniform system of accounts including forms, standards and procedures for all boards, commissions, departments, officers and agencies of the city; he shall maintain the city's bookkeeping and accounting records according to sound accounting principles; and he shall install and maintain a payroll system and all tax, retirement and insurance records for personnel of all boards, commissions, departments, offices and agencies.

He shall require reports of receipts from each board, commission, department, office and agency at such intervals as will most efficiently protect the public interest.

He shall control all expenditures to assure that budget appropriations are not exceeded and maintain such books and records as may be required for the proper exercise of such budgetary control, including an encumbrance system of budget administration. He shall review each proposed expenditure and commitment to be made on behalf of any board, commission, department, office or agency of the city, and make certain that moneys have been appropriated and that an unexpended and unencumbered balance is available to meet the same; and he shall approve only such expenditures and commitments as conform with all of the requirements of this Charter, the Council and administrative regulations.

He shall audit before payment all bills, claims and demands against the city, including payrolls, and shall require each board, commission, department, office and agency to certify that the materials, supplies or equipment have been received and accepted as specified and that the services have been duly rendered; and for such purpose he shall have the power to require the attendance of and examine under oath such persons as he may deem necessary.

[Amended 11-3-1982 by L.L. No. 9-1982]

He shall compile budget documents, schedules and exhibits, and make such budget estimates as are required by the Charter and assist the City Manager in the preparation of the tentative budget.

He shall cause notice of receipt of the tax roll and warrant for city and school taxes to be published and shall cause tax notices to be mailed to the owners of assessed property; and the failure to mail such tax notice, or the failure of any such owner to receive the same, shall not in any way affect the validity of the taxes or penalty imposed.

He shall receive and collect taxes, assessments, fees and other sums due the city, except as otherwise provided by law or the Council; and in that connection, he may install a tax card system for the recording of payment of taxes, assessments, fees and other sums in lieu of entries of payment on the assessment roll.

He shall receive all moneys collected by or paid to any board, commission, department, office or agency and deposit all funds received in depositories authorized by the Council.

He shall have custody of bonds and notes and of all investments and invested funds of the city or in possession of the city in a fiduciary capacity, except as otherwise provided by law, and keep such funds and all moneys of the city not required for current operations invested in investments authorized by law and approved by the Council or deposited in interest-bearing bank accounts approved by the Council, subject to such adequate requirement of security as may be required by law or fixed by the Council.

He shall make disbursements of city funds as provided in Subdivision E above, by checks signed by the City Comptroller, or, when authorized by resolution of the Council, by checks signed with the facsimile signature of the City Comptroller in a form approved by the Council, provided that no claim shall be paid if the appropriation account against which the payment is to be charged does not contain an unexpended and unencumbered balance sufficient to satisfy the claim.

[Amended 11-3-1982 by L.L. No. 9-1982]

He shall receive and collect school taxes when authorized by the Council.

He shall submit to the Council periodic reports, as specified by the Council, setting forth the expenditures, receipts, unencumbered balances of appropriations and other data requested by the Council for the period specified.

He shall render to the Council within two months after the close of each fiscal year a detailed report of all revenues, receipts, disbursements and indebtedness for the fiscal year and other data requested by the Council and publish notice of the availability of copies of such report at the Comptroller's office to persons applying therefor.