[Adopted 4-27-2009 by L.L. No. 2-2009]
A. 
It is the purpose and intent of this article to provide assistance to the County Legislature in the fulfillment of its financial obligations and to provide improved efficiency in the auditing of the County's financial affairs. It is not the purpose or intent of the County Legislature in the adoption of this article to curtail, diminish, or transfer the power of any elected or appointed County official.
B. 
The County Auditor position is created pursuant to County Law § 600 and Civil Service Law § 35, Subdivision (c), to audit claims, accounts and demands which are made County charges by law, which would otherwise be audited by the County Legislature. The County Legislature reserves the right to limit such audit, by resolution, to certain types of classes of claims, to fix rules governing the presentation to and the audit by such auditor and such other matters as may be deemed proper. The position of County Auditor is under the supervision, direction and control of the Cayuga County Legislature. The heads of all departments and agencies are directed by the Cayuga County Legislature to cooperate with the County Auditor and provide whatever assistance and information the County Auditor may request.
[Amended 8-27-2019 by L.L. No. 1-2019]
On or after the first day of January 2009, there shall be a County Auditor who shall be classified in an exempt position and who shall be appointed by the County Legislature. The County Auditor shall be appointed for the term for which the membership of the County Legislature was elected. The County Auditor shall be directly responsible to the County Legislature. The appointee need not be a resident of Cayuga County at the time of appointment but shall become so within 90 days of appointment and remain so during his/her term of office unless otherwise provided by resolution of the County Legislature.
[Amended 8-27-2019 by L.L. No. 1-2019]
The appointee must be at least 18 years of age, satisfy the residency requirements set forth in § 90-33, and be a citizen of the United States.
[Amended 8-27-2019 by L.L. No. 1-2019]
The County Auditor shall receive compensation to be set by the Cayuga County Legislature in accordance with the provisions of County Law § 201.
[Amended 8-27-2019 by L.L. No. 1-2019]
On or after the first day of January 2009, the County Auditor shall have in all bills, accounts, claims and demands against the County of Cayuga, of every name and nature whatsoever, being lawful County charges, excepting such accounts of the County Auditor, or other such departments or offices that the County Legislature shall determine, in whole or in part, or those accounts hereinafter proscribed by resolution of the County Legislature, the authority to approve and audit such bills, accounts, claims and demands as though such were approved and audited by the County Legislature. The County Auditor shall:
A. 
Examine and audit all books, records and accounts of the various administrative units, departments, offices or officials paid from County funds, institutions and other agencies of the County, including bond and note registries and trust accounts, and the accrual and collection of all County revenues and receipt, and, for this purpose, have access to all such books on records and accounts and on time.
B. 
Maintain a continuous internal controls audit of all County departments in conjunction with and as a supplement to a periodic audit done by a certified public accountant.
C. 
Conduct investigations upon his/her own initiative, or at the direction of the Legislature, into any phase of County financial operations.
D. 
Submit reports to the Ways and Means Committee in such form and detail and at such times as may be prescribed by the County Legislature as to whether proper books and records have been kept and all money and property accounted for.
E. 
Subject to the approval of the Cayuga County Legislature, promulgate rules governing the presentation of such claims, accounts and demands which are made County charges by law.
F. 
Examine and audit at times to be determined by the Legislature the books, records, vouchers, and other papers pertaining to the money, funds and property of County officers or departments and render a report to the Legislature as to whether proper books and records have been kept and all money and property properly accounted for.
G. 
Attend meetings of the Cayuga County Legislature and its committees and undertake such research and submit to the Legislature such reports and recommendations as may, from time to time, be requested.
H. 
Have all the powers necessary and incidental to the performance and exercise of any of the duties and functions lawfully delegated to the Auditor by the County Legislature.
[Amended 8-27-2019 by L.L. No. 1-2019]
The County Auditor shall be authorized to appoint such assistants and staff within his/her office as may be authorized by the County Legislature.
[Amended 8-27-2019 by L.L. No. 1-2019]
A. 
Grounds for removal. The County Auditor shall be removable by the County Legislature:
(1) 
Because the County Auditor was at the time of his/her appointment or has since become ineligible to hold such office as herein provided;
(2) 
For malfeasance, misfeasance, or nonfeasance in office;
(3) 
Upon conviction of a felony crime or of a misdemeanor involving moral turpitude;
(4) 
For failure to perform his/her duties as provided by this article in an honorable, competent, and reasonably efficient manner.
B. 
Procedure for removal. If the County Auditor is to be removed pursuant to this section, the County Auditor shall be given, upon demand, a written statement of the reason(s) alleged for the proposed removal and shall have the right to request a hearing thereon at a meeting of the County Legislature prior to the date on which the proposed removal is to take effect. This hearing will take place within 30 days of the request. Pending such hearing, the County Legislature may suspend the County Auditor from office, without pay, provided that the period of suspension shall not exceed 30 days. The action of the County Auditor shall be subject to the review by the courts pursuant to Article 78 of the Civil Practice Law and Rules of the State of New York. For purposes of this article, the failure of the County Legislature to reappoint an incumbent County Auditor to a new term of office shall not be deemed a removal or suspension of the County Auditor.[1]
[1]
Editor's Note: Former Sec. 9, Definitions, and Sec. 10, Qualifications Committee, of L.L. No. 2-2009, which immediately followed this section, were repealed 8-27-2019 by L.L. No. 1-2019.
Nothing contained in this article shall operate or be construed to divest the County Legislature of Cayuga County or the County Treasurer of any functions, powers, or duties.
If any clause, sentence, paragraph, section or part of this article shall be adjudged by any court of competent jurisdiction to be invalid, such judgment, decree or order shall not affect, impair or invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph, subdivision, section or part thereof directly involved in the controversy in which such judgment, decree or order shall have been rendered and the remainder of this article shall not be affected thereby and shall remain in full force and effect.