[HISTORY: Adopted by the Board of Trustees of the Village of Rockville Centre 2-22-1971 by L.L. No. 1-1971 as Ch. 37 of the 1971 Code. Amended in its entirety 6-8-2010 by L.L. No. 12-2010; subsequent amendments noted where applicable.]
Taxation — See Ch. 294.
The Board of Trustees hereby finds that for the purpose of establishing a greater degree of efficiency, management and control of Village fiscal affairs, in accordance with sound accounting practices, the office of Comptroller shall be established and the duties of such office shall be specified.
In addition to the Village officers specified in § 3-301 of the Village Law, Rockville Centre shall have a Comptroller, and the Comptroller shall be a public officer.
Pursuant to Village Law § 3-300, Subdivision 2(a), the Comptroller need not be a resident of the Village of Rockville Centre, but must be a resident of the County of Nassau, State of New York.
The term of office of the Comptroller shall be one official year.
The duties of the Comptroller shall be as follows:
The powers of the Board of Trustees with respect to auditing and allowing or refusing claims against the Village shall devolve upon and be exercised by the Comptroller; provided, however, that without the prior consent of the Board of Trustees the Comptroller shall not be authorized to compromise or pay any property tax claim in which the reduction in assessed value would be 25% or more for a single-family or two-family residential property or 10% or more for any other property, and/or pay any refund of property taxes in the amount of $10,000 or more.
The Comptroller, when required by resolution of the Board of Trustees, shall countersign all checks to be signed by the Treasurer.
The Comptroller shall be the accounting officer of the Village and shall maintain the accounts in conformance with all applicable laws of the State of New York.
In addition to keeping detailed accounting records, the Comptroller shall prepare and file in the office of the Village Clerk the annual report required by Village Law § 4-408(e) and shall prepare and submit the report required by § 30 of the General Municipal Law.
The Comptroller shall prepare and submit from time to time such additional fiscal reports as the Board of Trustees may require.
The Comptroller shall examine and audit all books, accounts and records pertaining to fiscal affairs of all Village officers, departments and administrative units; he shall also prescribe the forms of books, accounts and records to be maintained.
The performance by the Comptroller of the powers specified in § 10-5 hereto shall relieve the Board of Trustees from performing the audit required by § 4-408 of the Village Law.
Subject to the provisions of § 10-5A hereof, the Comptroller of the Village of Rockville Centre shall audit and order paid all claims against the Village, and the Comptroller shall transmit such order directly to the Village Treasurer and shall retain a duplicate thereof in his office.
Nothing in this chapter shall be construed to relieve the Treasurer of the duties imposed by § 4-408 of the Village Law in relation to the receipt, deposit and disbursement of moneys.