Among the powers and duties prescribed in Section 20.02 of the Charter, the Comptroller shall:
Audit all claims or payrolls for services rendered the County, or for salaries of any County employee or County officer, and furnish one certified transcript of such payrolls as approved to the Commissioner of Finance. Before such payrolls or claims are presented to the Comptroller, they shall be certified in writing by the head of the appropriate executive unit or a person authorized by him/her to so certify. Such certification shall state that each person named therein was regularly appointed to the position held by him, that the services specified were actually performed, and that the compensation stated in such claim or payroll is correct and true. The Comptroller shall not approve any payroll or item thereof until the Commissioner of Human Resources shall have certified that the persons named therein are employed in their respective positions in accordance with law and rules made pursuant to law;
Prescribe, with the approval of the County Attorney, the manner and form for the submission of claims or charges against the County or against funds for which the County is responsible;
Within the appropriations therefor, develop a cost accounting system for such executive units of the County as the County Executive may designate;
Make available to the County Executive, the County Legislature and the head of any unit of the County any information from the records and accounts of the department which they may require to assist them in the performance of their duties;
Prepare and submit to the County Executive, annually and on such date and on such forms as the County Executive shall prescribe, the information required by the County Executive in the preparation of the tentative County budget;
Approve for payment the payroll and all other lawful claims or charges against the County or against such funds for which the County is responsible and deliver the same to the Commissioner of Finance. No check shall be prepared for the payment of any claim against or obligation of the County unless it states with particularity against which of such funds it is drawn and the appropriation account chargeable therewith. No fund or appropriation account shall be overdrawn nor shall any check be drawn against one fund or appropriation to pay a claim chargeable to another. All County officers and employees shall be paid periodically, as the County Executive shall direct, by the Commissioner of Finance;
Conduct such audits as are required by Section 20.02 of the Charter, and, as soon as practicable, after having made such audits, report to the County Executive and the County Legislature whether or not the financial records and accounts so audited by him/her are accurately kept, whether or not all County funds and County properties and funds for which the County is responsible are accounted for and whether or not the business of the County is being transacted pursuant to the Charter, this Code, or local law, ordinance or resolution of the County Legislature, or any applicable provision of any act of the Legislature;
Cause to be kept under his/her control such books or records as are necessary to record all accounts, claims and demands against the County presented to him/her for audit and the action taken by him/her on each. He/She shall keep a separate account with every administrative unit and with each fund and appropriation for which moneys are provided. He/She shall also keep and/or audit such books and records as may be necessary to comply with and carry out the system of accounting prescribed by or pursuant to law; and
Procure, on an annual basis, a certified copy of the inventory maintained pursuant to Section 3.01 of this Code and determine and certify whether or not the property of the County and the property purchased by the County is on hand or has been properly accounted for. The certified copy of such inventory and the record of action taken by the Comptroller to determine and certify the same as prescribed herein shall be maintained as a permanent record of his/her department.
[Amended 2-14-1983 by L.L. No. 4-1983]
Any claim or charge against the County or against funds for which the County is responsible, except for a fixed salary or for the regular or stated compensation of County officers and employees or for witnesses or juror fees, shall be paid, provided that the claim is just and correct, that the services or goods provided were of the quantity and quality claimed, that the services were actually performed, that the prices charged are reasonable and do not exceed the prevailing rate of wage or the market price, that the charges are in accordance with the contract or agreement existing, if there be one, and that no part thereof has been paid and that there are no offsets or counterclaims thereto, in the following manner:
Any such claim shall be approved by the head of the executive unit or officer whose action gave rise or origin to the claim.
Any such claim shall be presented to the Comptroller and shall be audited and allowed by him/her. The Comptroller shall cause each such claim presented to him/her for audit to be numbered and the number, date of claim, 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. This section shall not apply, however, to the use of any petty cash fund established pursuant to the Charter or this Code.
When a claim has been finally audited by the Comptroller, he/she shall endorse thereon or attach thereto his/her certificate as to such audit. If he/she shall reject such claim in whole or in part or modify the same, such certificate shall include a statement of the items disallowed, rejected or reduced, and the reason or reasons for the Comptroller's action. If the Comptroller audits and allows a claim at less than the amount claimed by the claimant, he/she shall serve notice thereof upon the claimant within three days, either personally or by mail to such claimant's last known address, and said claim and certificate shall thereupon be filed and remain a public record in the Comptroller's office and shall be open to public inspection. If such claim shall be allowed in whole or in part, the Comptroller shall certify the amount allowed and the fund properly charged therewith, and he/she shall specify the appropriation account to which it is charged.
The Comptroller, and each of his/her deputies, officers and employees as the County Legislature or the County Executive shall require, shall give a surety bond to the County in a sum fixed by the County Legislature conditioned for the faithful performance of his/her duties. Such bond shall be approved as to sufficiency by the County Executive and as to form by the County Attorney and shall be filed with the County Clerk. It shall be a charge on the County.
The Comptroller, within the appropriations provided therefor, shall have the power to employ such expert accountants as may be necessary to install and maintain a financial system for the County, and the auditing thereof, pursuant to the Charter or this Code.
The Seal of the County of Dutchess shall also be the Seal of the Comptroller and he/she shall affix or imprint such Seal upon any and all instruments requiring the same.