[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.
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.