[Adopted 6-22-2021 by L.L. No. 4-2021]
Cayuga County is authorized by County Law § 400(4)(a) and the Municipal Home Rule Law § 10(1) to create and establish appointive positions, define their powers and duties, and fix their terms of office, so long as it is not inconsistent with the New York State Constitution or general law. Accordingly, the Cayuga County Legislature hereby finds as follows:
A. 
Section 550 of the New York State County Law sets forth the duties, obligations, and authority of the County Treasurer.
B. 
The New York statutory framework for charge of public funds is becoming increasingly inadequate in the context of present-day complexities of municipal accounting and finance.
C. 
The Legislature finds that it is in the public interest to establish the Office of the Cayuga County Director of Finance to oversee and direct the financial affairs of Cayuga County to the extent that the same does not impinge upon the statutory duties, obligations, and authority of the Cayuga County Treasurer.
There is hereby established the office of the Cayuga County Director of Finance, who shall be responsible for the fiscal affairs of the County and will provide checks and balances on powers and duties retained by the Treasurer, financial analysis and support to the County Administrator and/or the County Legislature in the planning, creating, implementing, and monitoring of the long-term financial programs, in consultation with the County Treasurer, for the purpose of formulating policy and establishing procedures with department heads and senior level staff.
A. 
The Director of Finance shall be in the noncompetitive class and appointed by the Legislature for a term of three years. In the event that a vacancy occurs prior to the completion of a term of office, the appointment shall be for the remainder of such term.
B. 
Qualifications for appointment shall be as set forth in § 3 of the New York Public Officers Law, as well as those established by the Cayuga County Legislature, as the same may be amended from time to time.
C. 
The Director of Finance shall have the authority to appoint such deputy directors, who shall serve without bond and at the pleasure of the Director of Finance, and such assistants and employees as may be authorized by the Legislature, and shall have the power to remove the same.
D. 
The compensation for the Director of Finance shall be set by the Cayuga County Legislature by resolution.
E. 
The Director of Finance shall be subject to removal or sanction by the Cayuga County Legislature pursuant to Civil Service Law § 75.
A. 
All delegation of powers, duties and responsibilities to the Director of Finance shall be subject to civil service laws, rules and regulations and such other laws as may be applicable.
B. 
Such powers, duties, and responsibilities, by way of illustration and not limitation, may include:
(1) 
Responsible for the separate accounts for each County office and department and maintains the funds of the County as prescribed by law and in accordance with the directives of the Legislature.
(2) 
Responsible for maintaining the general ledger serving as a central record and control on a number of individual accounts.
(3) 
Prepares financial reports required by state laws and local rules detailing claims and expenditures.
(4) 
Prepares monthly financial reports of balances of the appropriation accounts for all departments.
(5) 
Supervises the maintenance of a large variety of accounts associated with a variety of tax receipts, tax sales, budgets, bails, trust accounts.
(6) 
Oversees payrolls of officers and employees paid from County funds, or delegates and authorizes an officer or employee of the department, to certify the correctness of payrolls in accordance with the provisions of civil service laws.
(7) 
Manages the recording and investment of cash.
(8) 
Administers and accounts for court and trust funds.
(9) 
Administers the County sales tax program, ensuring that all sales tax collected are remitted to and received by the County.
(10) 
Administers the County Debt Management Program and Policies including the assurance of bonds and notes as approved by the Legislature.
(11) 
Supervises the keeping of account ledgers by subordinates.
(12) 
Prepares complex financial and statistical reports.
(13) 
Supervises the reconciliation of bank balances periodically.
(14) 
Oversees audits the cash and fiscal records of all County departments and implements fiscal efficiencies in all of the County operations and enterprises.
(15) 
Oversees records of all bonded indebtedness and other loans and coordinates the sale of all bonds pursuant to the provisions of the Local Finance Law.
(16) 
Supervises the operations of department personnel and trains new personnel.
(17) 
Monitors and analyzes capital projects, including cash flow.
(18) 
Advises the County Legislature and/or County Administrator with regard to capital project borrowings, time lines, length and amounts of borrowing and in-house utilization of cash and fund balance.
(19) 
May provide any other related cash flow analysis and/or reports as needed by the County Administrator and/or County Legislature.
(20) 
Coordinates with the Treasurer for the deposit and investment of County funds.
(21) 
Provides fiscal support to department heads as needed.
A. 
Nothing contained in this article shall operate or be construed to divest the Legislature of Cayuga County of any of its functions, powers, or duties.
B. 
Nothing contained in this article shall operate or be construed to divest the Cayuga County Treasurer of any his/her functions, powers, or duties.
It is the intent of the Legislature that in the event that 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 confirmed 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 that the remainder of this article shall not be affected thereby and shall remain in full force and effect.