[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.
[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.