The city auditor shall receive such compensation as is fixed
by the common council.
The city auditor shall perform such duties as may be prescribed
by the mayor and such other duties as may be required by the general
laws of the state.
The city auditor shall collect and explain all personnel management
and human resources planning information pertaining to the city's
past and current work force.
The city auditor shall be the chief fiscal officer and the chief
accounting officer of the city.
The city auditor shall keep, maintain, and operate all general
financial books of the city and shall maintain budgetary control over
all departments and offices of the city.
The accounting structure of the city shall be in accordance
with the uniform system of city accounts prescribed by the state department
of audit and control. The city auditor shall compile and file the
annual report required by General Municipal Law article 3 [§ 30
et seq.].
The city auditor shall exercise such accounting control over
expenditures that no department, bureau or officer of the city shall
be permitted to exceed its budget appropriations or to encumber such
an appropriation at a rate faster than allowed by the auditor under
a quota or allotment prescribed by him. It shall be the duty of the
city auditor to maintain at all times control over the expenditures
of every department, bureau, officer and financial activity of the
city to the end that the amounts appropriated therefor shall not be
overexpended. The city auditor may exercise every reasonable means
by way of quotas or allotments or otherwise to so restrict expenditures
that every department shall keep within its budget appropriation.
The city auditor may transfer part or all of any unencumbered
balance of an appropriation for an expense item from one line to another
within any given department, bureau or officer's appropriation
but shall not transfer to or from any appropriation for salaries or
wages without securing authority therefor by resolution adopted by
the common council. The city auditor shall not make or allow to be
made any transfer from one department, bureau or officer's appropriation
to another department, bureau or officer without being authorized
so to do by resolution of the common council.
The city auditor shall submit to the common council each month
a summary statement of revenues and expenses for the fiscal year up
to the close of the preceding month, detailed as to revenues and appropriations
in such manner as to show the exact progress being made under the
budget and the exact financial condition of the city.
The city auditor shall submit once a year and more often if
the common council requires it, a complete financial statement showing
the assets and liabilities of the city.
The city auditor shall prescribe the books, records and accounts
to be kept, maintained and operated by the departments, bureaus and
officers of the city. The city auditor shall prescribe the scope and
frequency of reports to be submitted by such departments, bureaus
and officers.
The city auditor shall examine all accounts and claims against
the city and all the commissions and departments thereof and approve
or disapprove the same by written endorsement thereon prior to the
presentation of the same to the common council for action.
The city auditor shall issue all warrants for payment of money
by the city and all the commissions and departments thereof. Such
warrants shall be directed by the city clerk and be accompanied by
a schedule or detailed abstract certified by the clerk to be correct
of all claims authorized by the common council to be paid.
The city auditor and his sureties shall be personally liable
to the city for the amount of any bill or claim against the city that
is not authorized by this charter, or which is prohibited by this
charter and which the auditor shall wilfully or negligently approve.
The city auditor shall keep an accurate account of all taxes
and assessments and of all moneys due to or receivable by the city.
The auditor shall conduct audits and examinations of the records and
accounts of the city clerk in order to prove the accuracy of the reported
receipts of that office.
(a) The city auditor shall examine and audit the books of accounts of
the various officers, bureaus and departments of the city and the
records thereof at least twice each year. The auditor shall on such
examination report to the common council whether such records and
books of account are true and correct and whether all moneys received
and disbursed have been fully and properly accounted for.
(b) Upon the death, resignation, removal or expiration of the term of
any officer or employee the city auditor shall audit the accounts
of such officer or employee. If such officer or employee shall be
found indebted to the city the auditor shall immediately give notice
thereof to the common council and to the city attorney.
All accounts and claims against the city, including those for
services rendered or moneys expended by any officer or employee of
the city whose compensation is not otherwise provided for by this
charter which would be valid claim against the city if rendered or
expended by an officer thereof, shall be itemized, and certified by
the creditor and presented to the city auditor who shall inquire into
the justice of such account and may send for and compel the attendance
of persons and production of books and papers and may examine the
claimant, claimants and others on oath in relation thereto. The auditor
shall report to the common council on all such accounts before payment
and if unfavorable give the reasons therefor.
The city auditor shall report to the common council on all accounts
and if unfavorable give the reasons therefor.
The city auditor shall audit the payrolls of the regular officers
and employees of the city. The payrolls when so audited shall have
the same force and effect as though audited by the common council
and shall be paid by the city clerk upon the warrant of the auditor.