[Amended 3-11-2019 by L.L. No. 1-2019]
There shall be a Comptroller, who shall be elected from the County at large for a term of four years beginning with the first day of January next following his/her election. At the time of his/her nomination and election, and throughout his/her term of office, the Comptroller shall be and remain a qualified elector of the County. No person shall be elected for a full four-year term to the office of County Comptroller more than three times. The first year for County Comptroller for purposes of calculating terms as contained in this section shall commence on or after January 1, 2022.
The Comptroller shall be the chief accounting and auditing officer of the County. Except as may otherwise be provided in this Charter he/she shall:
(a) 
Maintain records of appropriations, encumbrances and expenditures, and prescribe approved methods of accounting for all units of County government, unless otherwise required by the State Comptroller;
(b) 
Certify the availability of funds for all requisitions, contracts, purchase orders and other documents by which the County incurs financial obligations or for the expenditure of funds for which the County is responsible;
(c) 
Prescribe the form of receipts, vouchers, bills, and claims, unless otherwise required by the State Comptroller;
(d) 
Audit and certify for payment all lawful claims or charges against the County, whether for payroll or otherwise, or against funds for which the County is responsible in whole or in part;
(e) 
Audit the financial records and accounts of all units of County government charged with any duty relating to funds of the County or for which the County is responsible;
(f) 
Submit reports to the County Executive or County Legislature in such form and detail and at such times as either may require; and
(g) 
Have all the powers and perform all the duties conferred or imposed by law upon a county comptroller, and perform such other related duties required by the County Executive or County Legislature.
The Comptroller shall have the power to appoint such Deputy Comptrollers, assistants and employees of his/her office as shall be authorized by the County Legislature. All such appointees shall be directly responsible to, and serve at the pleasure of, the Comptroller, subject to applicable law.
The Comptroller shall designate in writing, and in order of succession, the Deputy Comptrollers and assistants who shall be Acting Comptroller in the event of his/her absence from the County or inability to perform and exercise the powers and duties of his/her office. Such designation shall be filed with the County Clerk and the Clerk of the County Legislature and may be revoked at any time by the Comptroller filing a new written designation and order of succession. The Acting Comptroller shall have all the powers and perform all the duties of the Comptroller.[1]
[1]
Editor's Note: Former Sec. 20.05, Exception to certain duties, which immediately followed this section, was repealed by L.L. No. 12-1976.