[1964 Charter Laws, § 5-50.1; L.L. No. 4-1987, § 1]
There shall be a Department of Finance which shall consist of
the Bureau of Accounting and Control, and the Bureau of Collection.
[1964 Charter Laws, § 5-50.4; L.L. No. 4-1987, § 1]
The Department of Finance shall have a Comptroller who shall
be the City's chief fiscal officer.
[1964 Charter Laws, § 5-50.4; L.L. No. 4-1987, § 1; L.L. No. 6-1990, § 1(b)]
(a)
The Comptroller shall appoint a Deputy Comptroller and other officers
and employees of the Department, subject to the provisions of the
Civil Service Law and such civil service rules and regulations as
may be applicable. The Comptroller shall be responsible for the administration
and management of all financial affairs of the City pursuant to the
provisions of this Charter and the law. The Comptroller shall have
all the powers and perform all the duties assigned to the City Treasurer
under any provision of law.
(b)
The Comptroller shall:
(1)
Compile for the Mayor and the Common Council the estimates for
the operating budget and the capital program.
(2)
Submit a financial report quarterly or more frequently to the
Mayor and to the members of the Common Council, showing the status
of the budget; the amount of each appropriation, transfers, encumbrances
and expenditures of the period with the unencumbered balance; the
statement shall also show the revenue estimates from each source,
the receipts and the balance remaining to be collected.
(3)
Prepare annually a report of the financial condition of the
City for the Mayor, Common Council and the State Comptroller within
the time required by General Municipal Law Section 30 for submission
of the annual report to the State Comptroller in the form prescribed
by the State Comptroller in accordance with generally accepted accounting
principles.
(4)
Inspect and audit any accounts or records of financial transactions
which may be maintained in any office, department, board, commission
or agency of the City and any organization, agency or commission which
receives funds from the City.
(5)
Supervise the purchase, maintain surveillance and provide general
rules for storage and distribution of all supplies, materials, equipment
and other articles used by any office, department, board, commission
or agency of the City.
(6)
Maintain a central collection office for the collection and
custody of all taxes; water assessments; sewer assessments; special
assessments; parking meter fees and all other revenues and payments
from the City Court, state and federal governments.
(7)
Review, recommend and install revisions of fiscal and administrative
practices utilizing the latest business equipment techniques.
(8)
Periodically review charges for the use of City properties and
conduct audits of concessionaires of City property.
(9)
Maintain an inventory of all movable equipment belonging to
the City.
(10)
Maintain a fixed asset set of accounts.
[1964 Charter Laws, § 5-50.5; L.L. No. 4-1987, § 1]
(a)
The Comptroller shall:
(1)
Maintain and supervise the general accounting system on the
accrual or modified accrual basis for all offices, departments, boards,
commissions and agencies in conformity with the uniform system of
accounts prescribed by the State Comptroller and generally accepted
accounting principles.
(2)
Keep separate accounts for the appropriations contained in the
budget and allotments thereof and encumber immediately each appropriation
and its respective allotment with the amount of each purchase order,
payroll or contract approved and maintain for each account a record
of the amounts paid and remaining unpaid, all encumbrances, and the
unencumbered balance.
(3)
Require daily or at other intervals reports of fees and revenues
received by any office, department, board, commission or agency and
prescribe the time and manner in which moneys received shall be paid
to the Department of Finance.
(4)
Prescribe, control and revise systems for the issuance of serially
press numbered receipts to be used by all offices, departments, boards,
commissions and agencies of the City.
(b)
The Comptroller shall audit before payment all bills, invoices, payrolls
and other evidences of claims, demands or charges against all funds
of the City. The Comptroller shall approve such claims, demands and
charges, if proper and legal, and only if moneys have been appropriated
and an unexpended and unencumbered balance is available.
(c)
The Comptroller shall provide for the issuance of bonds and notes
as authorized by ordinance. The Comptroller shall be responsible for
the custody of all investments and special funds and shall have the
authority to invest or reinvest the same securities, legal for investment,
in accordance with the duly adopted investment policy of the Common
Council. No disbursement shall be made from any funds except by check
signed by the Comptroller, and each check shall be based upon a duly
audited voucher or payroll.
[L.L. No. 4-1987, § 5(c)(2)]
The Second Class Cities Law is amended in the following respects:
(1)
Section 13 is amended by deleting the words "Treasurer."
(2)
Section 64 is amended by deleting the word "Treasurer" and the sentence
beginning "If the Common Council or any taxpayer is dissatisfied"
and by otherwise superseding said section.
(3)
In Article VI [§ 60 et seq.] thereof, entitled "Department of Finance" to the extent inconsistent with this Charter.
(4)
Section 69 is amended by deleting the words "he shall render to the
Comptroller at the end of each day's business a detailed statement
of all monies received and paid out by him" and by substituting the
word "Comptroller" for "Treasurer" and the remainder thereof.
(5)
Section 70 is amended by deleting the words "He shall exhibit such
books to the Comptroller for his inspection at least once each month,
and oftener if required." and by substituting the word "Comptroller"
for "Treasurer" in the remainder thereof.
