There shall be a Department of Finance which shall be headed by the City Comptroller. The City Manager shall appoint the City Comptroller. The selection of the City Comptroller shall be based on qualifications in the field of finance, accounting and budgeting. The City Comptroller shall appoint the Deputy City Comptroller, Assessor and all other officers and employees of the Department in accordance with the provisions of the Civil Service Law, rules and regulations and other provisions of this Charter and other laws applicable thereto. The City Comptroller shall be the chief fiscal officer of the City and shall have and possess all the powers and duties as such as provided in this Charter or other provisions of law.
The City Comptroller shall:
1. 
Have charge of the administration of all the financial affairs of the City except as otherwise provided in this Charter or other provisions of law.
2. 
Maintain and supervise the general accounting system of the City in accordance with the uniform system of accounts prescribed by the State Comptroller.
3. 
Examine and audit the accounts of all officers of the City and all persons indebted to the City, and certify the condition of such accounts prescribed and controlled.
4. 
Be responsible for the issuance of receipts to be used by all offices, departments, boards, commissions and agencies of the City.
5. 
Receive and have custody of all public funds belonging to the City.
6. 
Provide for the collection of all taxes, assessments, license fees and other revenue of the City for whose collection the City is responsible, except for those payable by law to other City departments or offices or as otherwise provided in this Charter or other provision of law.
7. 
Deposit all funds coming into his or her hands in such depositories as may be designated by resolution of the City Council, subject to the requirements of law as to depositories and their undertakings.
8. 
Require reports of receipts and disbursements from all offices, departments, boards, commissions and agencies of the City at such intervals as he or she may deem it advisable or as otherwise required by law.
9. 
Have supervision over and be responsible for the disbursement of all City funds.
10. 
Submit the annual financial statement of the City to the State Comptroller and provide such other statements or reports as may be required from time to time by the City Manager, the City Council or as otherwise prescribed by law.
11. 
Have custody over the investment and management of all City funds unless otherwise provided in this Charter or other provision of law.
12. 
Monitor the contracting for and purchase of supplies, materials, equipment, and other services by any office, department, board, commission or agency of the City pursuant to rules and regulations established by the City Council or promulgated by the City Manager and except for professional and technical services and public works contracts. All purchases made and contracts executed by offices, departments, boards, commissions or agencies of the City shall be processed in accordance with the rules and regulations of the City Council, the City Manager and the City Comptroller. Purchases may be made in advance or in bulk amounts when such practice would result in economy or improved efficiency.
Under the supervision of the City Manager, the City Comptroller shall:
a. 
Establish specifications for supplies, materials and equipment to be purchased by the City.
b. 
Determine financial responsibility of all bidders for purchase contracts and such prerequisites for determining the qualifications of such bidders.
c. 
Prescribe the time and period for which purchases are to be made.
d. 
Under the supervision of the City Comptroller, the heads of City offices, departments, boards, commissions or agencies shall inspect or cause to be inspected all supplies, materials and equipment and if necessary, to cause tests to be made as soon as practicable after receipt of same and to determine if they comply with all requirements and specifications.
e. 
Transfer, with approval of the City Manager, to or between offices, departments, boards, commissions and agencies any supplies, materials and equipment or to sell same if determined to be unneeded, surplus or obsolete.
f. 
The City Comptroller shall keep records of all purchases and of the ultimate destination or use of such material, equipment or supplies. The City Comptroller shall cause to be kept and inventoried all municipal property and it shall be the duty of each officer or employee having municipal property in his or her custody to keep an inventory of such property and to furnish a copy thereof to the City Comptroller on request.
13. 
Assist the City Manager in preparing the annual City budget and Capital Program.
14. 
Perform such other similar and related duties as may be assigned to him or her by the City Manager or the City Council.
1. 
Assist generally the City Comptroller in the performance of his or her duties.
2. 
Perform such duties of the City Comptroller as hereinabove specified as may be directed by the City Comptroller.
3. 
In case of absence, disability or vacancy in the office of the City Comptroller, to perform all of the duties and exercise all the powers of the City Comptroller.
All contracts for Public Works and Capital Improvements shall comply with the provisions of the General Municipal Law, applicable Federal and State law, and such other and additional rules and regulations established by a City Council. All such contracts shall be awarded by a Committee of Award consisting of the City Manager, the Director of Public Works, the City Comptroller and the City Attorney. The City Comptroller shall advertise and open bids for Public Works and Capital improvements as directed by the Committee of Award pursuant to the General Municipal Law.
The Committee of Award shall have the duty and responsibility of making the award without prior authorization of the City Council provided that the contract price or the estimated cost of the public improvement does not exceed the monies appropriated therefor. Upon request of the Committee of Award, the City Council may appropriate additional monies to cover the amount of the contract price or the estimated cost of any capital project. For the purpose of this Section, the authorization by the City Council to borrow monies in accordance with the Local Finance Law shall be deemed an appropriation.
The Committee of Award in its discretion may reject any or all bids and order the readvertising for new bids or to recommend to the City Council that the Department of Public Works execute the work or improvement.
A. 
Except for small purchases as determined by the City Manager, every claim for the payment of money shall be in writing and itemized. The claim shall be certified by the claimant, or a duly authorized officer or agent, as true and correct, and that the amount claimed remains due, owing and unpaid. It shall also contain a statement that the service was actually rendered, the disbursement actually and necessarily made, the supplies or equipment actually delivered or other appropriate statement that the consideration has passed to the City. The City Comptroller may require claims to be verified. A written contract for the payment of money at stated amounts and at stated intervals shall be deemed a certified or verified claim, as required by the City.
B. 
Every claim for the payment of money shall be audited by the City Comptroller or by such other officer or employee designated by him or her. No disbursement shall be made from any funds of the City except by check signed by the City Comptroller and countersigned by the City Manager.
C. 
Approval of payment of the claim shall also be made in writing by the respective head of the various department, office, agency or other administrative unit of the City against whose account the claim is made.
A. 
Except for small purchases as determined by the City Manager, all purchases made and contracts executed by the head of a department, agency, board, commission, office or other administrative unit whose appropriation is to be charged shall require the written authorization of the City Comptroller except as otherwise provided in this Charter.
B. 
The City Comptroller may, under the direction of the City Manager, establish rules and regulations pertaining to the time, mode, form and other related matters for the procurement of supplies, materials, equipment and services.
Notwithstanding the foregoing provisions, the City Comptroller may establish a petty cash fund and may make payments therefrom prior to audit of claims, for purchases and disbursements certified by the head of a City office, department, board, commission or agency to be a valid claim. No payment from such fund shall be in excess of one hundred dollars ($100.00) and in the event that said claim is disallowed after audit, the person certifying same shall be required to immediately reimburse the City and upon failure to do so, the amount of the claim shall be deducted from the salary of such person.
[Amended 2-4-2015 by L.L. No. 1-2015]
The Assessor shall be appointed by the City Comptroller for an indefinite term. The Assessor shall meet all of the minimum qualification standards, as required by the Real Property Tax Law. Except as provided in this Section, he or she shall possess all of the duties and powers of an Assessor as provided in the Real Property Tax Law.
A. 
Except as otherwise provided in this Charter, the assessment procedure shall be as prescribed by the Real Property Tax Law.
B. 
The assessment roll shall be prepared in such form as may be prescribed by the State Board of Equalization and Assessment.
C. 
The taxable status of real property shall be determined annually as of the first day of May.
[1]
Local Law #2 of the year 1991 established the following dates for assessment procedures: valuation date - January 1 taxable status date - May 1 filing of tentative roll - June 1 grievance date - 3rd Tuesday in June filing of final roll - Aug 1 [LL #2-1991, p.LL-55]
There shall be a Board of Assessment Review appointed by the City Council to consist of five (5) members in accordance with the Real Property Tax Law and shall have all the powers and duties as prescribed therein. Compensation for each member of the Board of Assessment Review shall be established by the City Council.
The Assessor shall revise and complete the role according to the determination of the Board of Assessment Review. Upon completion and certification of the role by the Assessor, the original role shall be filed with the City Comptroller. Certified copies of the role shall be filed in the office of the Board of Education of the City school district and on or before the first day in September, in the office of the Clerk of the Ontario County Board of Supervisors.
The City Council may correct any manifest error on an assessment upon the application of the interested party, his or her agent or attorney, and shall have power to remit the tax upon the excess evaluation if such tax has been paid and if the City Council deems that an injustice has been done. Such application shall be accompanied by a written certificate, signed and sworn to by the Assessor, stating that the valuation fixed was a clerical error and that the Assessor intended to fix a certain other valuation, and naming such intended valuation. The assessment as corrected by the City Council shall not be lower than the amount named in such certificate.
The City Comptroller shall extend and apportion on the assessment roll City taxes as levied annually and shall prepare tax bills and accounts. After a warrant, under the seal of the City signed by the Mayor and the City Clerk, shall be annexed thereto, the City Comptroller shall proceed to collect from the several persons named, the sums specified in the roll. The City Comptroller shall publish a notice in the official newspaper once at least two weeks in advance stating that such taxes may be paid during each collection period, during business hours at locations designated by the City Comptroller. Such notice shall also state the collection period when taxes may be paid without penalty, and the penalties to be added thereto for the non-payment thereof. Every tax shall become a lien against the real estate affected thereby on the day when it becomes due and payable.
A. 
Certification of County Taxes.
The Board of Supervisors shall annually equalize the assessments within the City of Geneva with the other cities and towns in the County and shall by resolution, apportion and direct the amount of tax to be levied in the City of Geneva for county and other lawful purposes. On or before the seventh day of December in each year, the Board of Supervisors shall file with the City Clerk of the City of Geneva a certified copy of such resolution under the seal of the County.
B. 
Levy by City Council.
The City Council shall, by resolution adopted at a general or special meeting held on or before the seventh day of December in each year or as soon thereafter as practicable, cause to be raised by general taxes upon all the taxable property within the City, according to the valuation upon the last completed assessment roll, the amount of taxes apportioned to the City as certified to the City Clerk by the Board of Supervisors.
C. 
Collection of County Taxes.
The City Comptroller pursuant to the resolution of the City Council shall immediately extend and apportion such County taxes on the original assessment roll, pursuant to a warrant under the seal of the City, and signed by the Mayor and the City Clerk, and the City Comptroller shall proceed to collect from the several persons named the sums specified in the roll. The City Comptroller shall publish a notice in the official newspaper once each week for two successive weeks stating that such taxes may be paid during each collection period during business hours. Such notice shall also state the collection period when taxes may be paid without penalty, and the penalties to be added thereto after non-payment thereof. Every tax shall become a lien against the real estate affected thereby on the date when it becomes due and payable.
City taxes and taxes directed to be levied by the Board of Supervisors of Ontario County for county and other lawful purposes in the City of Geneva, of each fiscal year, shall be due and payable in two equal installments during the business days of the months of January and May of each year, which are hereby defined as the collection periods. Whenever the last day to pay taxes without penalty falls on a Saturday, Sunday or a legal holiday, such taxes may be paid without penalty on the next business day. If any installment of such tax shall not be paid when due as hereinabove provided, such installment shall become delinquent. Thereupon, a penalty of one per centum shall be added to the unpaid installment and an additional one per centum shall be added thereafter for each additional month or fraction thereof. Any person may pay the total amount of any such tax for which he or she is liable at the time when the first installment shall be payable.
The City Comptroller shall accept partial payments from any taxpayer at any time for any unpaid tax due to the City or for which the City is the collection agent or responsible for the collection of such taxes, provided all the accrued interest and penalties on the part so paid are also paid, and all taxes levied earlier on the same property, together with all the accrued interest and penalties thereon, have been paid or are paid at the same time. Such partial payment shall not serve to extend the period of tax delinquency beyond that provided by law, and no payment shall be less than twenty-five per centum of the original tax. Thereafter interest and penalties shall accrue only on the unpaid balance, but such unpaid balance shall be subject to all the provisions for enforcement of collection that apply to other unpaid taxes.
It shall be the duty of the City Comptroller to pay the County Treasurer at the end of each month all the moneys the City Comptroller shall have received for taxes for state and county purposes and if the full amount of such taxes, as required by the Board of Supervisors, shall not have been paid to the County Treasurer on or before the twenty-fifth day of August, then it shall be the duty of the City Comptroller to pay such deficiency with any moneys available therefor; and thereafter all such unpaid state and county taxes shall belong to the City and shall be enforced and collected in the same manner provided for City taxes. The City Comptroller shall not be required to make any return of unpaid taxes to the County Treasurer, or to surrender the roll or warrant to him or her.
The City Comptroller shall prepare and issue bills quarterly or for such other periods as the City Council may provide, for water sold within and without the City and other charges and the City Council shall provide for penalties for delinquent payments. Water bills shall be a lien upon real estate until paid and every delinquent water bill maybe collected in the same manner as provided in this Charter for the collection of taxes.
On or before the last day in December in each year, the City Comptroller shall make a list of all real estate upon which there are unpaid taxes, assessments, water bills, or charges for which a tax sale has not been held previously, except property which shall have been bid in by the City Comptroller at a tax sale and which shall not have been redeemed and upon which the City owns and holds the lien so bid in. All taxes, assessments, water bills, or charges remaining unpaid at the close of the fiscal year may be sued for by the City and recovered in an action against any person or corporation liable therefor, but a judgement in such action in favor of the City shall not operate to release any lien of such tax or assessment until satisfied.
Whenever any such tax, penalty, or interest shall remain unpaid on the 1st day of December next after the tax is levied, the City Comptroller shall proceed to advertise and sell the parcel of land upon which the same was imposed, for the payment of such tax, together with the penalty or interest that may be due thereon at the time of the sale, and any expense incurred in procuring an abstract of title, survey, map and advertising such parcel for sale.
A. 
The City Comptroller shall place in the official newspaper of the City once a week for six successive weeks, a list or statement of the parcels of land charged with any unpaid tax, penalty, or interest, together with a notice that each of said parcels of land will on a day within 10 days after the expiration of said six weeks, to be specified in said notice, be sold at public auction at a time and place in the City therein specified to discharge the tax, penalty or interest and expenses aforesaid which shall be due thereon at the time of the sale.
B. 
Each parcel of land so advertised to be sold shall be designated by the name of the owner or occupant thereof as it appears on the assessment roll, the address, street number if any, and the block and lot numbers, which designation shall be sufficient description of such parcel.
C. 
On the day and time and place stated in the notice, the City Comptroller shall commence the sale of said parcels of land and shall continue the sale from day to day until all have been sold.
D. 
If the City Comptroller shall be unable to attend the sale, the Deputy City Comptroller shall conduct the sale.
E. 
Affidavits of publication of all notices shall be recorded and filed each year in the office of the City Clerk and copies of such affidavits shall also be filed with the County Clerk. Such affidavits shall be presumptive proof of such publication in all the Courts of this State.
The purchasers shall pay the amounts of their respective bids to the City Comptroller immediately after each parcel shall be struck off. In case a purchaser shall fail to pay the amount of his or her bid, as herein prescribed, the City Comptroller shall forthwith offer the parcel for sale again, and proceed as though it had not been struck off. Should there be no bid of the amount due on any lot or parcel of land to be sold, then the City Comptroller shall bid it in for the City. As soon as practicable after the sale, the City Comptroller shall prepare and execute in triplicate, a certificate of sale describing the parcel purchased by a brief general description of the location, stating the fact of the sale, the name of the purchaser, the sum paid, the amount due thereon at the time of the sale, the name of the person or persons against whom the tax was assessed, and the name of the reputed owner thereof. One of the duplicates shall be delivered to the purchaser, or in the case the parcel was struck off to the City, then it shall be retained by the City Comptroller. The City Comptroller shall deliver the other duplicate certificate to the County Clerk who shall record and file it in the same manner as deeds are required by law to be indexed. The County Clerk shall be entitled to receive a fee for each certificate so filed and recorded, which fee shall be paid by the City Comptroller and shall be part of the expenses of the sale of the parcel.
The proceeds of the sale of each parcel, other than those struck off to the City, shall be applied to the payment of the expenses of the sale as herein provided, and the extinguishment of the tax, penalty or interest for which it was sold. If there shall be any surplus, the City Comptroller shall hold it until the owner shall redeem it from the sale as herein provided, and the City Comptroller shall pay such owner the surplus. In all other cases, the City comptroller shall hold the surplus until after the period of redemption shall have expired, and then the City Comptroller shall pay such surplus, and the person or persons entitled thereto shall be ascertained in the same manner and by the same proceedings as in the case of surplus on statutory foreclosure of a mortgage on real estate.
The owner of, or any person interested in or having a lien upon, any parcel of real property sold for taxes may redeem the same from the tax sale at any time within two years from the day of sale and until and during the last day for redemption fixed by the notice published as hereinafter provided. He or she shall pay to the City Comptroller, for the use of the purchaser or his or her assigns, the sum mentioned in the certificate of tax sale with interest thereon at the rate of ten percentum per annum from the day of sale, together with any tax, assessment or water bill upon the parcel that the purchaser or his or her assigns may have paid between the day of sale and the day of redemption, with interest upon such tax, assessment, or water bill from the time of payment, and expenses of publishing any notice to redeem.
After the expiration of one year and nine months from the sale of the real property for unpaid taxes, the City Comptroller shall place in the official newspaper of the City once in each of six successive weeks, a notice containing a list of the parcels of real property sold for taxes more than one year and nine months previously and not redeemed, describing each parcel in such notice as they were described in the notice of sale. The notice shall state the date of the tax sale, and the amount necessary for redemption calculated to the last day, and that unless the parcels of real property therein described are redeemed on or before a certain date, at least two years subsequent to the day of the tax sale and at least 6 weeks subsequent to the first publication of notice of sale, they will be conveyed to the respective purchasers at the tax sale. The publication of such notice shall bar and preclude any and all persons except the purchaser on such sales, or his or her heirs or assigns, from claiming any interest in or lien upon any parcel of real property described in such notice, or any part thereof, in case the same shall not be redeemed as herein provided on or before the last day for redemption stated in the notice.
If any parcel of real property sold at tax sale shall not be redeemed as herein provided, the City Comptroller, immediately after the expiration of the last day for redemption, shall execute and deliver to the purchaser, his or her heirs and assigns or to the City and its assigns, if the City is the purchaser, a deed of conveyance of the real property so sold, which deed shall contain a description of such parcel of real property and shall state the name of the reputed owner thereof at the time of the tax sale as it appears in the certificate of such sale. Such deed shall vest in the grantee an estate in fee, subject only to the lien, if any, of unpaid taxes, assessments or water bills thereon. The City Comptroller shall, at the time of delivery of the deed, demand and receive from the purchaser of each parcel of real property so conveyed, except the City, the cost of publishing the notice to redeem herein provided.
Every such deed of conveyance shall be executed by the City Comptroller under his or her hand and seal of the City and the execution thereof shall be acknowledged by him or her as provided by law so that said deed may be recorded. Every such deed shall be presumptive evidence that the sale and all proceedings prior thereto, from and including the assessment of real property sold, were regular and in accordance with the provisions of law relating thereto and that all notices required by law to be given previously to the time allowed for redemption were duly given according to law. After two years from the date of such deed such presumption shall be conclusive.
The said grantee or his or her assigns or the City or its assigns, as the case may be, shall be entitled to have and possess the granted lands from and after the execution of such conveyance, and may cause the occupants of such lands to be removed therefrom and the possession thereof delivered to them, in the same manner and by the same proceedings and by and before the same officers as in the case of a tenant holding over after the expiration of his or her term without permission of his or her landlord.
Whenever any grantee under any sale shall be unable to obtain possession of the lands conveyed to him or her by reason of any error or irregularity in the assessment of any person or property, in the levying of a tax, or in any proceedings for the collection of any tax, the City Council shall refund to the purchaser the money so paid with interest, the same to be audited and paid as other City charges.
After the City shall have acquired the title to any lands sold for taxes, such lands shall be exempt while owned by the City from all taxes including City School District taxes. Whenever a sale of any lands belonging to the City shall be made, the City Comptroller shall forthwith notify the Assessor thereof, and in case the sale shall be made before the first day of August, the Assessor shall add the same to the assessment roll.
Whenever any assessment, water bill, charge, or other lien upon real estate, except taxes, shall have remained unpaid beyond the period prescribed by law or ordinance, the City Comptroller shall forthwith proceed to advertise and sell the land upon which such lien exists in the same manner as in case of unpaid taxes and all the provisions of this Article as to such sales shall apply to sales under this Section.
In case of the redemption of any lands sold for taxes, as herein provided, by the person who was the owner thereof at the time of the sale, the City Comptroller shall give such owner a receipt for the amount paid by him or her to effect such redemption. On the production of such receipt by such owner to him or her, the County Clerk shall cancel the item on the certificate of sale.