[Amended by L.L. No. 2-1936]
The Comptroller shall be the head of the Department of Finance.
He shall appoint, to hold office during his pleasure, except as otherwise
provided by law, a First Deputy Comptroller, who shall be an accountant
and shall have had at least three years' experience as a bookkeeper,
a Second Deputy Comptroller and such other subordinates as may be
prescribed by the Board of Estimate and Contract. The Comptroller
shall define the duties of the Deputies, and may delegate to them
any of his powers except that of appointment and transfer. In the
event of the absence or disability of the Comptroller, or of a vacancy
in the office, the First Deputy Comptroller shall discharge the duties
of the office until the Comptroller returns, his disability ceases
or the vacancy is filled, as the case may be. In the event of the
absence or disability of both the Comptroller and the First Deputy
Comptroller, or of a vacancy in both offices, the Second Deputy Comptroller
shall discharge the duties of the office of Comptroller until either
the Comptroller or the First Deputy returns, one or both such disabilities
cease, or either or both said vacancies are filled, as the case may
be.
[Amended by L.L. No. 4-1926; L.L. No. 2-1930; L.L. No. 22-1961; L.L. No. 1-1972]
The Comptroller shall superintend the financial affairs of the
City and manage the same pursuant to law and ordinances of the City
Council. He shall keep a separate account with every department, and
with each improvement for which funds are appropriated or raised by
tax or assessment. No warrant shall be drawn by him for the payment
of any claim against or obligation of the City unless it states particularly
against which of such funds it was drawn. No fund shall be overdrawn
nor shall any warrant be drawn against one fund or appropriation to
pay a claim chargeable to another. The Comptroller shall demand, collect,
receive and have the care and custody of and shall disburse all moneys
belonging to or due the City from every source, except as otherwise
provided by law. The amount of taxes directed by the County Legislators
to be levied in the City for state and county purposes shall be paid
pursuant to law. The Comptroller shall deposit daily to the credit
of the City all moneys of the City received by him in such banks or
trust companies as shall be designated by the Board of Estimate and
Contract. The interest upon all deposits shall be the property of
the City and shall be accounted for and credited to the appropriate
fund. No money shall be drawn from a City depositary except on check
or draft signed by the Comptroller or the Deputy Comptroller and made
payable to the person entitled to receive the same. In the absence
of the Comptroller and Deputy Comptroller such checks or drafts may
be signed by an employee of the Department of Finance who shall be
designated by the Comptroller by certificate filed in duplicate with
the City Clerk and the several City depositaries. Every such certificate
shall remain in effect until revoked by a like certificate filed in
like manner. Every check or draft against the City funds shall bear
reference to the claim or demand in payment of which it is issued.
The Comptroller shall perform such other duties as may from time to
time be prescribed by law, or by ordinance of the City Council, not
inconsistent with the provisions of this chapter, or the laws of the
state.
[Added by L.L. No. 1-1932; amended by L.L. No.
2-1933; L.L. No.
7-1933; L.L. No.
23-1961; L.L.
No. 5-1966; L.L.
No. 6-1972; L.L.
No. 5-1992]
The Comptroller shall review, administer and coordinate all
risk management through the identification of exposures, loss prevention,
risk evaluation and make recommendations to the Mayor and City Council
regarding risk control and risk financing.
He shall review all existing insurance coverage and, in conjunction
with risk management responsibilities, advise and assist the Mayor
and City Council in the selection of types of insurance if any, and
to assist and advise the Mayor, City Council, Board of Estimate and
Contract and other departments, officials and agencies of the City
with respect to municipal insurance.
The Comptroller shall also assist in claims investigation and
preparation of matters for court cases and/or negotiated settlements
in conjunction with the Department of Law and/or retained counsel.
The Comptroller shall formulate and prescribe a system of keeping
accounts in the several City departments, and changes therein, and
from time to time, whenever he shall deem it necessary, direct in
writing the installing of such system, or change therein, by any one
or more of the City departments. Any department head or subordinate
who shall refuse or willfully neglect to comply with such written
direction of the Comptroller within such reasonable time as the Comptroller
may prescribe shall be guilty of an offense. The Comptroller may,
however, extend such prescribed time as may be reasonable and necessary.
He shall make periodic audits, whenever he shall deem it necessary,
of the accounts of all departments and administrative officials and
shall make or cause to be made at least once in each year a complete
audit of the accounts of all departments and administrative officials
to include tax ledgers and related records. Reports of such audit
shall be submitted to both the City Council and the Board of Estimate
and Contract not later than the 30th day of June in each year.
For the purpose of making effective the foregoing powers, all
the books, vouchers and records in the administrative departments
shall at all times be kept accessible to the Comptroller for his inspection,
investigation and examination. Whenever the Comptroller shall deem
it necessary he shall have the power to administer an oath and require
the testimony of any official or employee relating to the accounts
of any department, and every officer and employee of the City shall
upon request of the Comptroller appear before him for examination
and answer any questions relative to such departmental accounts.
The powers conferred upon the Comptroller under this section
may, upon his designation in writing, be exercised by any officer
or employee in the Department of Finance.
The Comptroller shall purchase and be responsible for the proper
receipt of all materials and supplies upon reasonable proof of delivery
of same, including those on which bids are obtained after publication
of notice pursuant to law, unless the City Council shall otherwise
provide, as well as those purchased without the requirements of competitive
bidding, for all of the departments, boards, bureaus and offices of
the City.
The City Council shall make rules and regulations not inconsistent
with the general laws of the state, prescribing the procedure, conditions,
methods and practices that shall prevail in regard to all purchases
of materials and supplies. Until otherwise provided, all laws and
ordinances now in effect relating to the duties of the purchasing
agent and regulating the conduct of his department shall apply to
the Comptroller so far as applicable thereto.
The Comptroller may sell under the direction of the Board of
Estimate and Contract, all property, real and personal, belonging
to the City, not needed for public use, and authorized to be sold.
The Comptroller shall have charge of such storerooms and other
warehouses of the City as the City Council may by ordinance establish
for the storage and safekeeping of City property.
[Added 11-23-2021, approved 6-24-2021]
The Comptroller shall issue quarterly reports to the Mayor and
the City Council concerning the City' s year-to-date and projected
financial condition, as of March 31, June 30, September 30, and December
31 of each fiscal year for all City departments and agencies. Quarterly
reporting requirements shall also include the Board of Water Supply,
the Urban Renewal Agency, and the Industrial Development Agency which
are covered under this provision subject to their independent reporting
requirements. Quarterly financial reports shall be made available
for public inspection within 15 days after completion. This local
law shall become effective on January 1, 2021.
[Amended by L.L. No. 4-1976]
No claim against the City, except for a fixed salary, for the
principal or interest on a bonded or funded debt or other loan, or
for the regular or stated compensation of officers or employees in
any City department, or for work performed or materials furnished
under contract with the City, shall be paid, unless a claim therefor,
certified by or on behalf of the claimant, approved by the purchasing
agent or by the head of the department or officer whose action gave
rise or origin to the claim, shall have been presented to the Comptroller,
and shall have been audited and allowed by him. The Comptroller shall
cause each such claim, upon presentation to him for audit, to be numbered
consecutively and the number, date of presentation, name of claimant
and brief statement of character of each claim shall be entered in
a book kept for such purpose, which shall at all times during office
hours be so placed as to be convenient for public inspection and examination.
No claim shall be audited or paid until at least five days have elapsed
after its presentation to the Comptroller, and the Comptroller shall
not be required to audit a claim until two weeks have expired after
the expiration of such period of five days. The Comptroller is authorized,
in considering a claim, to require any person presenting the same
for audit to be sworn before him touching the justness and accuracy
of such claim, and to take evidence and examine witnesses in reference
to the claim, and for that purpose he may issue subpoenas for the
attendance of witnesses. If the claimant be dissatisfied with the
audit, he may appeal to the Board of Estimate and Contract by serving
notice of appeal in writing upon the Comptroller and the City Council
at any time before the first regular meeting of the City Council that
is held after he received the Comptroller's audit. If the City Council
or any taxpayer be dissatisfied with the audit, it or he may appeal
to the same Board on behalf of the City, in like manner, by serving
notice of appeal upon the claimants, and the Comptroller within 10
days after the meeting of the City Council at which such claims shall
have been reported by the Comptroller. The Board of Estimate and Contract
shall make rules for the procedure upon the hearing of such appeals,
and the decision and audit of that Board, after the hearing upon the
appeal to it, shall be final and conclusive as to the amount of the
claim; but if there be no appeal from the original audit it shall
in like manner be final and conclusive. The Comptroller and the Board
of Estimate and Contract upon an appeal to it, as herein provided,
shall have authority to take evidence and examine witnesses in reference
to the claim and for that purpose may issue subpoenas for the attendance
of witnesses; and the Comptroller and each member of the Board of
Estimate and Contract is hereby declared to be ex officio a Commissioner
of Deeds. When a claim has been finally audited by the Comptroller
he shall endorse thereon or attach thereto his certificate as to such
audit, and the same shall thereupon be filed in and remain a public
record in his office. If any person shall present to the Comptroller
for audit a claim in the name of any person or firm other than that
of the actual claimant, he shall be guilty of a misdemeanor.
The Comptroller shall have under the direction of the Board
of Estimate and Contract, the custody, investment and management of
any sinking funds provided for the payment or redemption of City debts.
Sinking funds shall be invested only in such securities as are approved
by the New York State Banking Law. All existing sinking funds are
hereby continued.
[1]
Editor's Note: Former § 94, Amount included in annual
budget for state and county purposes; disposition of surpluses resulting
therefrom, was repealed by L.L. No. 5-1976.
[Amended by L. 1943, Ch. 710]
Whenever the Finance Board, as that term is defined in § 2.00
of the Local Finance Law, shall authorize the issuance of bonds or
notes, it shall do so by ordinance.
[Added by L.L. No. 1-1949; amended by L.L. No.
2-1956; L.L. No.
52-1961; L.L.
No. 1-1972]
Any bond ordinance adopted by the City Council and approved
by the Mayor and Board of Estimate and Contract authorizing the issuance
of bonds in an amount in excess of $750,000, other than bonds hereinafter
expressly accepted, shall not become effective, until it shall be
submitted to the qualified electors of the City at a general or special
election, and approved by a majority of the votes cast on the proposition
of the approval or disapproval of such ordinance. To be qualified
to vote at such election, a person must have the qualifications of
a voter as prescribed by the Election Law of the State of New York.
The City Council shall by ordinance determine the date of such
election, the hours of opening and closing of the polls and shall
cause a notice of such election to be published by the City Clerk
in the official City newspaper twice a week in each of the three calendar
weeks before such election. Such notice shall also contain an abstract
of the bond ordinance concisely stating the purpose and effect thereof.
Such election shall be held at the regularly designated polling places
of the City of Mount Vernon, by and under the supervision of the City
Clerk. If the City Council shall call for such an election at a time
other than the day of a general election, the inspectors of election
of the various election districts in the City shall meet in their
respective districts in accordance with the provisions of Election
Law of the State of New York. In all respects not inconsistent with
this local law, the provisions of the Election Law of the State of
New York shall apply to any election hereunder.
The provisions of this local law shall not apply to bond ordinances
authorizing the issuance of refunding bonds or bonds for the payment
of judgments, or compromised or settled claims against the City, or
awards or sums payable by the City pursuant to a determination by
a court, or an officer, body or agency acting in an administrative
or quasi-judicial capacity, or to bond ordinances authorizing the
issuance of bonds in conjunction with programs financed in whole or
in part, by advance, loan, grant and/or subsidy by the federal and/or
state governments, or for the purpose of making capital improvements,
constructing and improving community facilities, and/or otherwise
developing and redeveloping property which is contiguous with, adjacent
to or intended to service an area being improved or otherwise developed
and redeveloped as part of a program financed in whole or in part
by such advance, loan, subsidy and/or grant.
[Amended by L.L. No. 24-1961]
The Comptroller shall, within 90 days after the close of each
fiscal year, prepare and publish in book or pamphlet form a full and
accurate statement in detail of the financial condition of the City
in the form and manner prescribed by the State Comptroller.
[Amended by L.L. No. 2-1947]
No debt shall be contracted by the City if the amount thereof
together with the then outstanding debts of the City would exceed
a sum equal to 7% of the average assessed valuation of the real property
within its bounds subject to taxation, as determined by averaging
the assessed valuation of such real property in the last completed
assessment roll and the four preceding assessment rolls of the City,
except that (1) debts incurred to provide for the supply of water
and (2) bonds, notes or other evidences of indebtedness issued in
anticipation of the collection of taxes shall not be included in ascertaining
the power of the City to become otherwise indebted. This section shall
not be construed to prevent the issuing of bonds, notes or other evidences
of indebtedness issued in anticipation of the collection of taxes
for amounts actually contained or to be contained in the taxes for
the year in which such bonds, notes or other evidences of indebtedness
are issued and payable out of such taxes, nor shall this section be
construed to prevent the issuing of bonds to provide for the supply
of water.
[Added 11-23-2020, approved 6-24-2021]
An annual independent audit shall be made of City accounts and
other evidences of financial transactions of the City government,
following the close of each fiscal year, and shall include audits
of any agencies of the City that may be necessary in order to complete
the annual independent audit. Separate annual independent audits shall
also be made of the City Urban Renewal Agency, the City Industrial
Development Agency, and the City Board of Water Supply. Such annual
independent audits shall be consistent with applicable provisions
of New York State, and federal, laws and regulations. An independent
firm or firms of certified public accountants shall be engaged to
conduct such annual audits, and such firm or firms of certified public
accountants shall be selected by the Board of Estimate and Contract
from among three recommendations of independent firms of certified
public accountants submitted by the Comptroller to the Board of Estimate
and Contract by no later than 30 days after the beginning of the fiscal
year for annual audits pertaining to the prior fiscal year, together
with such other independent firm or firms of certified public accountants
as the Board of Estimate and Contract may determine to consider; provided
that no firm of certified public accountants shall perform such audits
for more than five consecutive years.
Following the close of each fiscal year, the Comptroller and
the Department of Finance, and other departments, and City authorities
and agencies as applicable, shall provide access to all records and
accounts required by such firm or firms of certified public accountants
to perform and complete such annual audits. Copies of the annual independent
audit reports shall be submitted to the City Council, the Mayor, and
the Comptroller, and the final annual independent audit reports shall
be made accessible to the public. Nothing herein contained shall preclude
the Comptroller from making periodic and yearly internal audits of
the accounts of all departments and administrative officials. This
local law shall become effective on January 1, 2021.
