[HISTORY: Adopted by the Town Board of the Town of Cortlandt 5-20-1975 by L.L. No. 2-1975; amended in its entirety 8-16-2016 by L.L. No. 4-2016. Subsequent amendments noted where applicable.]
There shall be in the Town of Cortlandt a department known as the "Department of Finance."
The functions, duties and powers of the Department of Finance shall be as follows:
General. The Department shall provide professional assistance and be responsible for the fiscal management in all areas of accounting, finance and internal control to the Cortlandt Town Board and all departments within the Town of Cortlandt, under the supervision of the Town Supervisor, maintaining the same channels of responsibility to the Town Board as are prescribed by state law.
Specific duties. The Department of Finance shall:
Audit, allow or reject all accounts, charges, claims or demands against the Town or the improvement districts thereof.
Examine, audit and certify the accounts and receipts of Town officers.
Make provisions for preparing and publishing or posting lists of all such accounts, charges, claims or demands after the audit or rejection thereof.
Undertake the powers conferred and duties imposed upon the Town Board by §§ 284 and 285 of the Highway Law.
Annually audit the fiscal affairs of each improvement district in said Town operating under Article 13 of the Town Law and report thereon in writing to the Town Board unless an independent outside auditing firm or certified public accountant is contracted to do said audit.
Keep separate appropriation accounts and prevent funds or appropriation accounts from being overdrawn.
Furnish the Town Supervisor and the Town Board such information and data as the Supervisor and the Town Board may require for the purpose of enabling them to exercise their powers and perform their duties or make reports required by law.
Perform all accounting duties of the Town Supervisor.
Make a report to the County Legislature on or before the 15th day of November in each year of the amount of all bonded or other indebtedness of the Town, including bonded or other indebtedness incurred on behalf of any special district therein, specifying the respective statutory provisions under which the debts were incurred, the rate of interest thereof, the amount unpaid at the date of such report and the amount to become due during the next fiscal year, if required by law.
Submit to the Town Clerk, within 60 days after the close of the fiscal year, a copy of the report to the State Comptroller required by § 30 of the General Municipal Law.
Render to the Town Board at the end of each month a detailed statement of all moneys received and disbursed for such month and file a copy with the Town Clerk.
Prepare and submit to the State Department of Audit and Control the report required by § 30 of the General Municipal Law.
The Department of Finance may transfer sums not exceeding $2,000 from one budget line to another budget line within the same department without the prior approval of the Town Board, but upon written notice to the Town Supervisor and members of the Town Board.
There shall be appointed by a majority of the Town Board of the Town of Cortlandt a Comptroller who shall be the head of the Department of Finance.
The Comptroller shall be appointed by a majority of the Town Board for a term of two years as a non-civil-service employee, such term expiring on January 1 succeeding the first biennial Town election after the enactment of this chapter, and biennially thereafter.
The Comptroller shall meet the following qualifications:
He or she shall:
Have graduated from a recognized college with a bachelor's degree in accounting, business or public administration and shall hold a master's degree in business administration, finance or accounting, or he or she shall be a certified public accountant. He or she shall also have three years' experience in accounting and/or business administration;
Have graduated from a recognized college with a bachelor's degree in accounting and shall also have five years of accounting experience; or
Have a satisfactory equivalent combination of the foregoing training and experience.
This position must be his or her only employment in the Town.
He or she must have proven ability and experience in coordinating the functions of a Purchasing Department and Finance Department.
He or she must be familiar with federal, state, county and local legislation and regulations.
The Department of Finance shall be organized as follows:
Comptroller. The Comptroller shall have the following duties and responsibilities:
Be directly responsible for securing the cooperation of all units of Town government involved in the proper administration and enforcement of various financial procedures and regulations.
Act as director of the financial administration staff.
Coordinate his department's financial activities with various Town departments and other governmental units and keep the above informed of the financial condition of the Town.
Utilize the technical and professional expertise to maximum efficiency in all financial areas of Town government, expedite processing of all claims against the Town, maximize profits on investments and generally help to reduce the cost to the taxpayers of Town government.
Assist the Supervisor in performing the duties of Budget Officer as set forth in Town Law § 103(2).
Deputy Comptroller. The Town Board may appoint a Deputy Comptroller, who shall serve under the general supervision of the Town Comptroller, assist in the accounting, custody and disbursement of funds for the municipality and do related work as required. It shall also be the duty of the Deputy Comptroller to assist, the Comptroller in the performance of his duties, and, if and when the Comptroller is absent or is unable to perform the duties of his office for any other reason, such Deputy shall have full power and authority pursuant to § 20, Subdivision 3(d), of the Town Law to perform all of the duties of the Comptroller so long as such officer is either absent or otherwise incapable of performing his duties.
Said Deputy Comptroller shall meet the minimum qualifications promulgated for the civil service position of bookkeeper.
Bookkeeper. The bookkeeper will maintain all books and records required by law and assist the Comptroller in the preparation of all required reports.
Payroll Clerk. The Payroll Clerk will maintain all records pertaining to personnel involving payroll and all records involving employee-related insurance and fringe benefits.
The report filed with the New York State Comptroller pursuant to Section 30 of the General Municipal Law as set forth in Section 3(10) hereof will be accepted by the Town Board in lieu of a separate report as required by Town Law Section 29(10).
The Comptroller must reside within the State of New York. Any other residency requirements of the New York State Town Law or Public Officer's Law shall not pertain.