[HISTORY: Adopted by the Board of Trustees of the Village of Tarrytown 1-21-2025 by L.L. No. 1-2026. Amendments noted where applicable.]
A thorough and deliberate claims auditing process builds taxpayer confidence in the operations of their local government. To better serve the public interest, and as a key internal control specifically intended to mitigate risks associated with the expenditure of public money, the Village Board of Trustees establishes the office of Auditor and delegates to the Auditor the duty heretofore assigned to the Board of Trustees by New York State Village Law § 5-524 to audit all claims against the Village of Tarrytown and recommend payment thereof.
The term "claim," as used in this chapter, shall include all bills, accounts and demands for the payment of money, of whatever nature, asserted against the Village, the auditing of which is heretofore assigned to the Board of Trustees by New York State Village Law § 5-524(1).
Pursuant to the authority of New York State Village Law § 3-301(2)(c), the Office of Auditor is hereby established to audit and to order paid all legitimate claims against the Village of Tarrytown and shall have all duties as permitted by law.
The Board of Trustees shall appoint the Auditor and fill vacancies in such office. The Auditor shall serve in the capacity at the pleasure of said Board of Trustees. The Auditor shall be chosen by the appointing authority solely on the basis of the appointee's training and experience, with special reference to actual experience or knowledge of the responsibilities and duties of the position. No elected official of the Village shall be eligible for such appointment during the term for which the official shall have been elected nor within two years after the expiration of said term.
At a minimum, it shall be the duty of the Auditor to complete a thorough and deliberate examination of each claim to determine that the claim is a legal obligation and a proper charge against the Village of Tarrytown, and the auditor shall approve the claim for payment only upon such determination.
The Auditor shall operate independently of all other Village Departments or Offices and shall report directly to the Board of Trustees. The Auditor shall not have purchasing or check-signing authority.