The comptroller shall be the head of the department of audit
and control.
[Amended 12-26-2001 by L.L. No. 1-2002, effective 1-8-2002]
At the general election held in the year 2003 and every fourth
year thereafter a comptroller shall be elected by the electors of
the entire city for a term of four years.
No person shall be eligible for election or appointment as successor
to the office of the comptroller who has not been a resident as defined
in section 24-4 of this charter of the city for a period of at least
one year immediately preceding the date of his or her election or
appointment.
[Amended 3-8-2011 by L.L. No. 1-2011[1]]
A.
In case
of a vacancy in the office of comptroller, otherwise than by expiration
of the term, the council shall appoint a qualified elector of the
same political party as the comptroller whose place is vacant, to
fill such vacancy until the first day of January following the next
general election at which a comptroller may, pursuant to law, be chosen
for the balance of the term. The person so elected shall take office
on the first day of January following such general election.
B.
Prior to
an appointment, the Common Council shall direct the City Clerk to
advertise the vacancy for a minimum of five days on the City's website
and public access media outlets, and obtain from any qualified elector
seeking consideration for appointment, a current resume and a letter
requesting appointment to the vacancy.
C.
In the
event of a vacancy, the Common Council shall appoint a qualified elector
to the position of Comptroller for the time period prescribed in Section
7-3(A) herein within 90 days of the office becoming vacant.
[1]
Editor's Note: This local law was approved by a simple majority
of the voters of the City of Buffalo at the general election held
on 11-8-2011, and the votes were certified/ratified on 12-9-2011.
[Amended 8-24-2016 by L.L. No. 3-2016]
1.
The Comptroller shall superintend the fiscal affairs of the city;
keep, audit and state all accounts in which the city is interested
and keep accurate and proper books showing their condition at all
times; examine, audit and settle accounts of all officers, departments,
boards commissions and other agencies of the city and certify the
amount or balance due thereon; examine and audit the accrual and collection
of all revenues and receipts; examine all liquidated claims and accounts
against the city and all vouchers, and audit the same, if an appropriation
is available for the full payment thereof; prescribe such methods
of accounting as are necessary for the performance of the foregoing
duties; prepare, draw and sign checks drawn on the accounts of the
city or its agencies; designate the depositories of all city moneys;
approve as to sufficiency all bonds and undertakings of every kind
given to the city; receive, preserve and keep on file in the comptroller's
office all contracts, undertakings and vouchers; keep an account between
the city and the director of the treasury and therein charge the director
with the balance in the treasury when the director came into office
and with all moneys received by the director and credit the director
with checks drawn on and paid by the director which accounts shall
be balanced and settled at the end of each fiscal year.
2.
The comptroller shall have the power to conduct financial and performance
audits of all agencies and other entities a majority of whose members
are appointed by city officials or that derive at least fifty percent
of their revenue, including the provision of goods, services, facilities
or utilities, from the city or from allocations under the authority
of the city. As a condition of the payment of any funds by or under
the authority of the city, such agency or entity shall be required
to agree to accept such audits. As a condition of any agreement for
the payment of funds by or under the authority of the city to any
agency or entity on a grant or for goods or services, such agency
or entity shall agree to accept audit by the comptroller of the performance
of the terms of such agreement.
3.
The comptroller shall establish for the comptroller's office and
for city departments and agencies a uniform system of accounting and
reporting.
4.
The comptroller shall have the power to conduct performance audits
of all bureaus, offices, departments, boards, commissions, activities,
functions, programs, agencies and other entities or services of the
city (including those mentioned in paragraph 2 of this Section) to
determine whether their activities and programs are: (i) conducted
in compliance with applicable law and regulation; and (ii) conducted
efficiently and effectively to accomplish their intended objectives.
In addition to such audits as the comptroller may conduct with his
or her own staff, the comptroller shall engage an independent consultant
to conduct at least two such performance audits each year. The comptroller
shall request, the mayor shall recommend, and the council shall appropriate
sufficient funds for such audits.
5.
The comptroller may engage an independent consultant to conduct an
audit of the performance of the council staff every two years. Before
issuing such audit report, the comptroller shall furnish a final draft
to the president of the council, who shall be deemed the head of the
council for purpose of responding pursuant to Section 7-7 of this
charter. The comptroller shall request, the mayor shall recommend,
and the council shall appropriate sufficient funds for such audit.
6.
The comptroller shall submit to the council, on or before the tenth
day of May each year, a report assessing the accuracy of the revenue
and expenditure estimates of the budget the mayor submits to the council.
7.
The comptroller shall review the budget monitoring reports prepared
by the director of the budget pursuant to section 20-17 of this charter.
If in his or her opinion any such final report raises any substantial
issue, the comptroller shall promptly submit to the mayor and the
council his or her written comments on such issues.
8.
The comptroller shall have such other powers and duties as are conferred
by this act or any ordinance or by general law.
By the beginning of each fiscal year, the comptroller shall
submit to the council for review and comment an annual plan designating
the offices, departments, boards, commissions, activities, programs,
functions, agencies and other entities scheduled for audit in the
fiscal year and listing the same completed in the prior fiscal year.
The plan may be amended during the year as deemed necessary by the
comptroller. Notwithstanding the audit plan submitted to the council,
the comptroller may at any time initiate and conduct any other audit
the comptroller deems appropriate. The authority for selection of
audit areas shall reside solely with the comptroller; provided that
the comptroller shall perform the audits required by paragraphs 4
and 5 of Section 7-4 of this charter.
The comptroller shall have unrestricted access to all employees,
officials, offices, records, reports, files, data, accounts, equipment,
property, facilities, information and things of whatever nature as
needed to carry out the comptroller's duties. The comptroller shall
have all the powers of investigation conferred on the council by section
3-7 of this charter, and all the provisions of said section shall
apply to such investigations by the comptroller.
Before issuing a final audit report, the comptroller shall furnish
a final draft of each audit report to the head of the department,
agency or other entity audited for review and comment. Such person
must respond in writing specifying agreement with or reasons for disagreement
with the report, or any part thereof, and plans for implementing solutions
to identified problems and a time table for doing so. The response
must be forwarded to the comptroller within the time specified by
the comptroller, provided that such time shall not be less than thirty
days. The comptroller shall include the full response in the comptroller's
final report.
Each audit shall result in a final written report and shall
be made available to the public and filed with the council and the
city clerk. The comptroller shall maintain a copy for the comptroller's
permanent record. The report shall comport with generally accepted
standards for such reports and shall include the comptroller's opinions,
conclusions and recommendations.
If the comptroller detects apparent violations of law or malfeasance
or nonfeasance by an officer or employee, or information that indicates
derelictions may be reasonably anticipated, the comptroller shall
report the irregularities to the council and the mayor. If the irregularity
is potentially criminal in nature the comptroller shall also notify
the district attorney.
1.
As allowable by law and within the budget limitations of the department
of audit and control, the comptroller may contract for the services
of certified public accountants, qualified management consultants,
or other professional experts to perform the comptroller's duties
and to provide independently certified financial statements as required
by law or as the comptroller deems necessary. Such services performed
under contract must be conducted by persons who have no financial
interest in the affairs of the governmental unit or its officers or
such other entity affected. The comptroller shall at all times retain
responsibility for and oversee all contract audits and services.
2.
In awarding contracts to perform the comptroller's duties or to provide
independently certified financial statements, the comptroller shall
prepare a request for proposal of services and publish such request
in the city's newspaper of record on at least ten days within the
thirty-day period preceding the deadline for submission of proposals.
3.
At least once every three years, the comptroller shall take such
steps as are necessary to have the department of audit and control
reviewed by a professional, non-partisan objective organization utilizing
nationally recognized guidelines such as those adopted by the National
Association of Local Government Auditors to evaluate the department's
compliance with generally accepted government auditing standards.
A copy of the written report shall be provided to the council and
mayor and filed with the city clerk.
[Amended 12-26-2000 by L.L. No. 1-2001, effective 1-9-2001; 10-2-2007 by L.L. No.
9-2007, effective 10-18-2007]
In addition to the city auditor, the city accountant, and the
investment and debt management officer, the comptroller may appoint
and at pleasure remove a deputy comptroller, who shall, during the
absence or disability of the comptroller, possess all the powers and
perform all the duties of the comptroller. The deputy comptroller
shall hold a baccalaureate degree from an accredited college or university
and at least three years experience in public or financial administration
or an equivalent combination of training or experience sufficient
to indicate the ability to perform the work. The deputy comptroller,
under the supervision of the comptroller, shall have the same power
as the comptroller to prepare, draw and sign all checks drawn on the
accounts of the city or its agencies, and prepare and sign all bonds
or other evidences of indebtedness issued by the city. Such deputy
comptroller shall also have and perform such other and additional
duties as may be from time to time assigned to him by the comptroller.
In the event of the death of the comptroller, or a vacancy in that
office, said deputy comptroller shall act as comptroller until the
appointment and qualification of a comptroller.
No depository shall be designated by the comptroller unless
it is a banking institution under the supervision of the state banking
department or of the comptroller of the currency of the United States,
nor unless it has furnished the undertaking of a surety company acceptable
to and in such form as the comptroller shall require to protect the
city against loss, nor unless it agrees to pay the city interest at
such rate as may be fixed by the comptroller on the city's bank balances.
The comptroller may, in his discretion, in lieu of the undertaking
specified above, accept the deposit with him by a depositary of city
moneys of outstanding unmatured bonds issued by the city of Buffalo,
the state of New York, or any county or city in the state of New York,
or issued by the United States of America, of a market value at all
times equal to at least fifty per centum of the amount of city moneys
on deposit with such city depositary, for which the comptroller shall
deliver a certificate of deposit containing the conditions of the
undertaking in lieu of which such bond deposit is made. Said bonds
may be delivered by the comptroller to any bank or trust company in
the city of Buffalo or the city of New York, other than the depositary,
to be held by it subject to the joint order of the depositary and
the comptroller or his deputy, or may be deposited by the comptroller
in a safe deposit box subject to joint access by the depositary and
the comptroller or his deputy. Any banking institution or banking
association subject to the banking law is authorized to give such
undertaking of a surety company, or, in lieu thereof, to deposit with
the comptroller of the city of Buffalo such bonds to secure the repayment
to the city of moneys of the city so deposited with it.
Any interest collected by the city on any such bonds shall be
accounted for and paid over to the bond depositor and if the deposit
be in the form of coupon bonds, the coupons as they respectively become
due shall be delivered to the bond depositor, except as provided in
said certificate of deposit upon a default by said bond depositor
in its obligation to the city.
As the market value of bonds deposited as hereinbefore provided
falls below or rises above fifty per centum of the amount of city
moneys on deposit with a city depositary, the comptroller shall require
additional deposits of bonds or may permit the withdrawal of bonds
previously deposited so that the market value of bonds deposited shall
be kept at all times at least equal to fifty per centum of the amount
of city moneys held by said depository.
Any moneys in the general fund of the city which the comptroller
determines are not immediately required may be invested by him in
obligations of the United States government or the state of New York,
maturing or redeemable at the option of the holder within two years
of the date of such investment, or in bond anticipation notes, tax
anticipation notes, revenue anticipation notes, capital notes, or
budget notes issued by the city of Buffalo pursuant to the provisions
of the local finance law, or in a certificate of deposit of a bank
or trust company of the state of New York, maturing or redeemable
at the option of the holder within four months from the date of such
investment. Any certificate of deposit shall be fully secured by the
issuer thereof depositing with the comptroller unmatured bonds issued
by the city of Buffalo, the state of New York, or any county or city
in the state of New York, or issued by the United States of America,
of a market value at all times equal to at least one hundred per cent
of the amount of such certificate of deposit. Obligations in which
funds of the city of Buffalo are invested pursuant to the provisions
of this section shall be sold at the direction of the common council
or otherwise shall be held until maturity or may be sold by the comptroller
without the direction of the common council prior to maturity provided
the sale price and all earned and paid interest to the date of sale
shall be not less than the original cost. Any bonds, notes or certificates
of deposit purchased with moneys from the general fund shall be available
always to pay any unlawful appropriation in force. The income received
on any moneys invested pursuant to this section shall be general fund
moneys.
1.
The comptroller shall have the power to make temporary investments of moneys not required for immediate expenditure, except moneys the investment of which is otherwise provided for by law, where such investments are expressly permitted pursuant to Article 2 Section 11 of General Municipal Law, entitled Temporary Investments.
[Added 9-1-2015 by L.L.
No. 2-2015]
The comptroller shall make an annual statement and report in
detail to the council annually within one hundred twenty days of the
closing of the preceding fiscal year, showing the receipts, disbursements
and financial transactions of the city during the fiscal year preceding
the year in which the report is made and the state of each particular
fund on the first day of the new fiscal year, and shall also furnish
on demand of the mayor or president of the council any information
regarding the fiscal affairs of the city to such extent and in such
form and detail as shall be indicated by either of them.
There shall be in the department of audit and control the following
divisions:
[Amended 12-26-2000 by L.L. No. 1-2001, effective 1-9-2001; 5-4-2017 by L.L. No. 1-2017]
The head of the division of audit shall be the city auditor
who shall be a deputy of the comptroller and whom the comptroller
may appoint and remove at pleasure. He or she shall be a certified
public accountant, having a certificate issued by the department of
education for the state of New York, who shall have been engaged for
at least five years in the actual practice of the profession.
[Amended 12-26-2000 by L.L. No. 1-2001, effective 1-9-2001]
The city auditor under the supervision of the comptroller shall
be charged with and exercise all the powers and duties with respect
to audits hereinbefore conferred on the comptroller and shall approve
all checks before the signing thereof by the comptroller or one of
the deputy comptrollers. He or she shall act for and generally in
place of the comptroller and shall exercise such other powers and
duties as may be conferred by the comptroller.
|
Division of Accounting
|
[Amended 12-26-2000 by L.L. No. 1-2001, effective 1-9-2001; 5-4-2017 by L.L. No. 1-2017]
The Head of the division of accounting shall be the city accountant
who shall also be a deputy of the comptroller and whom the comptroller
may appoint and remove at pleasure. He or she shall be a certified
public accountant, having a certificate issued by the department of
education of the state of New York, who shall have been engaged for
at least five years in the actual practice of the profession.
[Amended 12-26-2000 by L.L. No. 1-2001, effective 1-9-2001]
The city accountant under the supervision of the comptroller
shall be charged with and exercise all the powers and duties with
respect to accounts and accounting hereinbefore conferred on the comptroller
and shall prepare all checks drawn on the treasury and as deputy comptroller
shall have power to sign checks. He or she shall act for and generally
in place of the comptroller and shall exercise such other powers and
duties as may be conferred by the comptroller.
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Division of Investment and Debt Management
|
[Added 10-2-2007 by L.L. No. 9-2007, effective 10-18-2007; amended 5-4-2017 by L.L. No. 1-2017]
The head of the division of investment and debt management shall
be the investment and debt management officer who shall also be a
deputy of the comptroller and whom the comptroller may appoint and
remove at pleasure. He or she shall have been engaged in the practice
of financial administration, having demonstrated experience in responsible
charge of investments, management of daily revenues, disbursements
and supervision of personnel. He or she must hold a baccalaureate
degree from an accredited college or university and shall be a certified
public accountant having a certificate issued by the department of
education of the state of New York, who shall have been engaged for
at least five years in the actual practice of the profession.
[Added 10-2-2007 by L.L. No. 9-2007, effective 10-18-2007]
The investment and debt management officer under the supervision
of the comptroller shall be charged with and exercise all the powers
and duties with respect to depositories, security, and, investment
of general fund moneys not immediately required hereinbefore conferred
on the comptroller and shall prepare all checks drawn on the treasury
and as deputy comptroller shall have power to sign checks. He or she
shall act for and generally in place of the comptroller and shall
exercise such other powers and duties as may be conferred by the comptroller.
