[Amended 8-25-2022 by L.L. No. 11-2022]
(a) There shall be a Department of Finance, headed by a Commissioner
of Finance who shall be appointed by the County Executive, subject
to a majority confirmation by the County Legislature. The Commissioner
of Finance shall be appointed on the basis of his or her knowledge
of accounting and financial matters and his or her experience in financial
administration. He or she shall serve at the pleasure of the County
Executive and have the authority to appoint the staff that will be
employed in this department.
(b) The Commissioner of Finance shall be deemed qualified for the position
provided he/she has one of the following:
i. Licensure as a Certified Public Accountant (CPA) or certification
by the Government Finance Officers Association (GFOA) as a Certified
Public Finance Officer (CPFO) in New York State, and two (2) years
of governmental accounting experience; or
ii.
Master's degree in Accounting, Public Administration, or
Business Administration, and three (3) years of governmental accounting
experience; or
iii.
Bachelor's degree in Accounting, Public Administration,
or Business Administration, and five (5) years of governmental accounting
experience; or
iv.
An equivalent combination of training and experience as indicated
in (a) and (b) and (c) above.
(c) The Commissioner of Finance and all full-time managerial employees
in the department shall serve on a full-time basis and shall not engage
in any private practice nor be employed in their field of expertise
with the County by any private or other governmental entity.
[Amended 4-28-2022 by L.L. No. 10-2022]
The commissioner of Finance shall be the chief fiscal officer
of the County and shall have charge of the administration of its financial
affairs except as otherwise provided in this Charter. The Commissioner
of Finance shall:
(a) Collect, receive, have custody of, deposit, invest and disburse all
fees, revenues and other funds of the County or for which the county
is responsible, in accordance with law;
(b) Execute all the duties performed by a County Treasurer in relation
to the collection of taxes and other revenues and have all of the
powers and perform all of the duties conferred or imposed by law upon
a County Treasurer;
(c) Assist the County Executive in the preparation and administration
of the county budget;
(d) Supervise the director of the Division of Real Property Tax Services;
(e) Borrow money in the name of the County as authorized by the County
Legislature;
(f)
(1)
Submit an Annual Update Document (Annual Financial Report) to
the Office of the New York State Comptroller on or before 120 days
(currently May 1) after the County fiscal year end (Currently December
31). The Annual Update Document (Annual Financial Report) should contain
audited financial information, if practicable;
(2)
Submit regular or special financial statements to the County
Executive and the County Legislature as they may require;
(3)
Submit such other reports as may be required by law;
(g) Maintain the books of accounts of the County;
(h) Prescribe approved methods and forms for financial accounting and
records for all County departments and administrative agencies;
(i) Submit annually to the County Executive proposed County tax equalization
rates consistent with standards prescribed by the State Legislature;
(j) Keep records of appropriations, encumbrances and expenditures and
prescribe approved methods of accounting for County offices and administrative
agencies;
(k) Procure statement from all depositories of County funds and funds
for which the County is responsible and reconcile such statements
with the County accounts;
(l) Subject to the requirements of the Civil Service Law, certify the
correctness of payrolls for the payment of salaries of officers and
employees paid from County funds.
[Amended 8-25-2022 by L.L. No. 12-2022]
There shall be within the Department of Finance, an independent
division of Real Property Tax Services which shall be headed by a
Director of Real Property Tax Services, who shall be appointed by
the County Executive subject to confirmation by the Legislature. Notwithstanding
any other provision of this Charter, in the event the Legislature
does not confirm the appointment, the County Executive shall appoint
another individual within six months who shall also be subject to
confirmation by the Legislature. The Director of Real Property Tax
Services shall be appointed for a six-year term in accordance with
the New York State Real Property Tax Law. He or she shall serve at
the pleasure of the County Executive, unless provided otherwise by
law and shall be supervised by the Commissioner of Finance.
(a) The Director of Real Property Tax Services shall be chosen on the
basis of his or her knowledge of the principles and methods relating
to the assessment of real property and of his or her executive and
administrative experience. At the time of his or her appointment,
and throughout his or her term of office, he or she shall meet the
minimum qualifications and standards and shall complete such courses
of training and education as prescribed by the State of New York for
County directors of real property tax services agencies pursuant to
Article 15-A of the New York State Real Property Tax Law, and any
other applicable law.
(b) The Director of Real Property Tax Services shall exercise all the
powers and perform all the duties of a County Director of Real Property
Tax Services Agencies as provided by Article 15-A of the New York
State Real Property Tax Law or other applicable law, including but
not limited to ascertaining, spreading, entering and extending taxes
levied by the County Legislature for all State, County, Town and Special
Districts' purposes. Preparing tax rolls and issuing tax bills
for those taxes, performing such other and related duties as may be
required by the County Executive and performing all the duties heretofore
or hereafter conferred or imposed by law.