[Amended 1-18-1991 by L.L. No. 3-1991; 11-4-2008 by L.L. No.
10-2008]
A.
A Department of Finance and Management Services in and for the City
of Yonkers is hereby created and shall be referred to in this Article
as the "Department." The head of the Department shall be the Commissioner
of Finance, who shall be referred to in this Article as the "Commissioner,"
a position in the unclassified service vested with authority, direction
and control over said department, with power and authority to appoint
and remove officers and employees therein, who shall be appointed
by and serve at the pleasure of the Mayor. The Commissioner so appointed
shall have the training and qualifications necessary to perform the
duties of the office. Commissioner shall be empowered to act for and
in place of the Mayor regarding the financial affairs and management
services of the City of Yonkers. Commissioner appears on behalf of
the Mayor at a board, commission, committee or other body on which
the Mayor sits, then the Commissioner shall be counted toward a quorum
and shall exercise the voting powers of the Mayor. The Commissioner
shall also be the comptroller and treasurer of the City of Yonkers
and shall perform such other duties and exercise such powers as are
set forth in this charter or as are required by the Mayor.
B.
Any reference in this Charter or in any law (general, special or
local) or ordinance or resolution to the Comptroller, Deputy Comptroller,
or Chief Financial Officer of the City of Yonkers shall be deemed
to be a reference to the Commissioner.
C.
There shall be two Deputy Commissioners in the Department, positions
which are in the exempt class of the civil service, with power to
act generally for and in the place of the Commissioner during the
Commissioner's absence, disability or vacancy.
A.
The Commissioner shall act generally for and in the place of the
Mayor regarding overall supervision and control of the financial affairs
and management services of the City of Yonkers and shall act generally
for and in the place of the Mayor regarding direct supervision and
control of the Bureau of Management Auditing.
B.
The Commissioner shall supervise and control of the several bureaus,
divisions and offices of the Department.
A.
The Commissioner may designate another person to attend a meeting
of any board, commission, committee, or other body of which the Commissioner
is a member, and such replacement shall be counted toward a quorum
and shall be entitled to exercise voting powers of the Commissioner.
The Commissioner shall perform such other duties as may, from time
to time, be prescribed by law or by ordinance of the City Council
or by the Commissioner, not inconsistent with the provisions of this
Charter or with the laws of this state.
B.
The Commissioner, prior to discharging any duties of the office,
shall execute and file with the City Clerk an official undertaking
in such penal sum as may be prescribed by the City Council. Each such
undertaking, when approved as provided by law, shall be filed by the
City Clerk in the office of the clerk of the County of Westchester,
and shall be recorded by the County Clerk in the same manner as is
required in the case of an undertaking of a town receiver of taxes,
and when so filed and recorded, shall have the same force and effect
as such an undertaking. Commissioner shall be, ex officio, a Commissioner
of Deeds.
C.
The Commissioner may delegate duties and responsibilities to the
Commissioner's subordinates.
A.
The Commissioner shall, acting for and in the place of the Mayor,
superintend the fiscal affairs of the city, manage the same pursuant
to law and ordinance of the City Council, and perform the duties enumerated
herein.
(1)
The Commissioner shall demand, collect, receive and deposit daily
in such banks or trust companies as shall be designated by the City
Council for such purpose all taxes and other moneys belong to or due
the city from every source except as otherwise provided by law.
(2)
The Commissioner shall have custody of all city funds and no money
shall be drawn from a city depositary except on checks or drafts signed
by the Commissioner or one of his or her deputies.
(3)
Whenever in this Charter, or in any other statute, local law or ordinance
applicable to the City of Yonkers, the Commissioner is authorized
and directed to issue a warrant or warrants drawn upon the Treasurer
or upon the treasury, the Commissioner shall, instead, be deemed to
be authorized or directed to issue a check or checks or a draft or
drafts.
(4)
The Commissioner shall keep a daily account of all moneys received
and disbursed on behalf of the city and shall keep a separate account
with every department and for each improvement for which funds are
appropriated or raised by tax or assessment.
(5)
No check or draft shall be drawn by the Commissioner for the payment
of any claim against or obligation of the city unless it states particularly
against which of such funds it is drawn.
(6)
No fund shall be overdrawn nor shall any check or draft be drawn
against one fund to pay a claim chargeable to another.
(7)
On or before the first of January, April, July and October, and at
such other times as the Mayor or the City Council may direct, the
Commissioner shall render a detailed report to the public, the Mayor
and City Council of the funds and financial condition of the city.
(8)
The Commissioner of Finance shall produce and issue to the public,
the Mayor and the City Council a four year financial plan for the
City on or before the fifteenth of April of each year. The financial
plan shall be comprised of reasonable revenue estimates and all expenditures
the City may reasonably experience during said period. All assumptions
and forecasts shall be clearly presented within the financial plan.
(9)
All information required to be made available to the public pursuant
to Paragraphs A(7) and (8) of this section shall be posted and made
available on the Internet website of the City of Yonkers within thirty
days of the issuance of such information.
(10)
The Commissioner shall perform such other and further duties, as
may from time to time be prescribed by law, or by ordinance of the
City Council, not inconsistent with the provision of this Charter
or the other laws of the state.
B.
Notwithstanding any provision of the Yonkers City Code or any resolution
to the contrary, the Commissioner of Finance is authorized to administratively
write off or otherwise discharge any account receivable in any amount
not exceeding twenty-five dollars and zero cents ($25.00) which is
held by the City of Yonkers against any person, organization, or entity,
either public or private, however created or arising, be it by contract,
open account, judgment, lien or otherwise, that is in arrears for
two (2) years or more, which is determined by the Commissioner of
Finance and the Corporation Counsel to be legally uncollectible or
not cost effective to collect.
[1]
Editor's Note: Section 3 of this local law stated as follows:
"This local law shall take effect immediately and shall expire and
be deemed repealed on January 1, 2019, except for the provisions of
Section 1 of this local law, which the Commissioner of Finance shall
produce and issue within fourteen days of the effective date of this
local law."
No claim against the city except for a fixed salary, or 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 Board of Contract and Supply, shall be paid
unless a claim therefor verified by or on behalf of the claimant,
in such form as the Commissioner shall prescribe, and approved by
the head of the department or officer whose action gave rise or origin
to the claim, shall have been presented to the Commissioner, and shall
have been audited and allowed by him or her. The Commissioner shall
cause each such claim, upon presentation to him or her 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 that purpose, which shall at all times
during office hours be so placed 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 Commissioner,
and the Commissioner shall not be required to audit a claim until
two weeks have expired after the expiration of such period of five
days. The Commissioner is authorized, in considering a claim, to require
any person presenting the same for audit to be sworn before him or
her 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, the claimant may appeal
to the City Council by serving notice of appeal in writing upon the
Commissioner and the City Council within ten days after the claimant
receives the Commissioner's audit. If any taxpayer be dissatisfied
with such audit, the taxpayer may appeal to the City Council in like
manner by serving a notice of appeal upon the claimant, and the Commissioner,
within ten days after a meeting of the City Council at which such
claim shall have been reported by the Commissioner. The City Council
shall make the rules for the procedure upon the hearing of such appeals,
and the decision and audit of the City Council 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 Commissioner and the City
Council 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 Commissioner and each member of the City Council is hereby
declared to be ex officio a Commissioner of Deeds. When a claim has
been finally audited by the Commissioner, the Commissioner shall endorse
thereon or attach thereto his or her certificate as to such audit,
and the same shall thereupon be filed in and remain a public record
in the Commissioner's office. If any person shall present to the Commissioner
for audit a claim in the name of any person or firm other than that
of the actual claimant, that person shall be guilty of a misdemeanor.
All moneys deposited by the Commissioner, as provided herein,
shall be placed to the credit of the city. The Commissioner shall
keep bankbooks in which shall be entered all accounts or deposits
in, and money drawn from, the banks or trust companies in which such
deposits shall be made. The banks or trust companies in which such
deposits are made shall respectively transmit to the Commissioner
monthly statements of the moneys which shall have been received and
paid out by them on account of the city. The interest on all such
deposits shall be the property of the city and shall be accounted
and credited to the appropriate fund.
Whenever the words "City Treasurer" appear in any statute, local
law or ordinance applicable to the City of Yonkers, such statute,
local law, or ordinance shall be deemed to refer to the Commissioner
and when any such statute, local law or ordinance requires the signature
of both the Comptroller and the Treasurer on any document or instrument,
only the signature of the Commissioner shall be required.
Notwithstanding any other provision of this Article, the Mayor
may establish a petty cash account in any department or bureau under
such terms and conditions as he may impose.
A.
The Commissioner, upon written authorization by the Mayor, is hereby
empowered to pay a sum of money not to exceeding two hundred fifty
dollars ($250.) for any one (1) trip to any officer or employee of
the city as an advance payment to finance expenses in connection with
city business, and such officer or employee, within five (5) days
after returning to the city or thirty (30) days after the payment
of the advance to the officer or employee, whichever shall come first,
shall file with the Commissioner a written statement of all actual
and necessary travel expenses and immediately refund to the city any
difference between the advance payment received and the actual and
necessary travel expenses paid the officer or employee.
B.
The Commissioner shall have the power, in exceptional cases, to extend beyond thirty (30) days the period of time within which the officer or employee receiving the advance payment must file the statement required in Subsection A of this section.
C.
The advance payment to finance expenses in connection with city business
shall be made from and charged to moneys appropriated and available
in the Travel Expense Account, Number 411, of the department in which
the person receiving the advance is employed.
Notwithstanding any provision of this Article to the contrary,
the Commissioner may, with the approval of the Mayor, provide for
the collection of taxes and other moneys belonging to the City of
Yonkers by banks and trust companies and for the deposit of such taxes
and moneys by said banks and trust companies into accounts belonging
to the City of Yonkers under such terms and conditions as the Commissioner
may impose.
Notwithstanding any other provision of this Article, the Commissioner
is authorized, upon the approval of the Mayor, to reimburse prospective
city employees for their actual and necessary travel expenses in applying
for a position with the City of Yonkers in such amounts as the Commissioner
may deem reasonable.
A.
There is hereby created a Bureau of Management Auditing. The head
of the Bureau shall be a Director who shall be appointed by and serve
at the pleasure of the Mayor. The Director so appointed shall have
experience in and knowledge of accepted practice regarding the duties
of his or her office.
B.
It shall be the function of the Bureau of Management Auditing to:
(1)
Audit all agencies of the City, and the Bureau shall be entitled
to obtain access to agency records including those required by law
to be kept confidential, other than records which are protected by
the privileges for attorney-client communications;
(2)
Audit financial transactions of the City, including vendor payments
and payrolls;
(3)
Audit the expenditure of City funds from any public or private agency,
including but not limited to covered agencies and fiscally dependent
agencies, which receive funds from the City audit the expenditure
of City funds from any public or private agency, including but not
limited to covered agencies and fiscally dependent agencies, which
receive funds from the City;
(4)
Audit the operations and programs of City departments and agencies
to determine whether funds are being utilized effectively and economically
and whether the desired goals, results or benefits of agency programs
and department objectives are being achieved; and
(5)
Audit the receipt of all City revenues.
C.
The Bureau shall be supervised by the Commissioner, who shall act
for and in the place of the Mayor. The Director shall report to the
Commissioner.
There shall be in the Department of Finance and Management Services,
the following bureaus:
Sections "62," "63," "64," "66," "68," "69," "70," and "71"
of the Second Class Cities Law shall not apply to the City of Yonkers.
