[Amended 9-28-2021 by L.L. No. 2-2022]
There will be a Comptroller and such other positions under the supervision of the Comptroller as approved by the Board of Managers. Appointments to all such positions shall be made by the Mayor. The Comptroller before, entering upon the duties of the office, shall execute and file with the City Clerk an official undertaking in such penal sum as may be prescribed by the Common Council. The Comptroller shall be ex officio a Commissioner of Deeds.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Comptroller shall superintend the fiscal affairs of the City and manage the same pursuant to law and legislative act of the Common Council. The Comptroller shall keep a separate account with every office, bureau and department and with each improvement for which funds are appropriated or raised by tax or assessment. No warrant shall be drawn by the Comptroller for the payment of any claim against or obligation of the City unless it states particularly against which of such funds it is drawn. No fund shall be overdrawn, nor shall any warrant be drawn against one fund or appropriation to pay a claim chargeable to another. The Comptroller shall perform such other and further duties as may from time to time be prescribed by law or by legislative act of the Common Council, not inconsistent with the provisions of this Charter or other laws of the state.
[Amended 9-28-2021 by L.L. No. 2-2022]
There will be a Treasurer and such other positions under the supervision of the Treasurer as approved by the Board of Managers. Appointments to all such positions shall be made by the Mayor. The Treasurer, before entering upon the duties of the office, shall execute and file with the City Clerk an official undertaking in such penal sum as may be prescribed by the Common Council. The Treasurer shall be ex officio a Commissioner of Deeds.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Treasurer shall demand, collect, receive and have the care and custody of and shall disburse all moneys belonging to or due the City from every source, except as otherwise provided by law. All moneys of the City received by the Treasurer shall be deposited daily in such banks or trust companies as shall be designated by the Common Council for such purpose. The interest on all deposits shall be the property of the City and shall be accounted for and credited to the appropriate fund. No money shall be drawn from a City depository except on check or drafts signed by the Treasurer and countersigned by the Comptroller and made payable to the person entitled to receive the same, unless such moneys be drawn for public use in the Treasurer's office, in which case the checks or drafts shall be made payable to the order of the Treasurer. The Treasurer shall keep a separate account with every office, bureau and department and with each improvement for which funds are appropriated or raised by tax or assessment, and in every check or draft drawn by the Treasurer shall state particularly against which of such funds it is drawn, unless the money is drawn for use in the Treasurer's office. The Treasurer shall at no time permit any fund or appropriation to be overdrawn nor draw upon one fund or appropriation to pay a claim chargeable to another. No money shall be paid out by the Treasurer except upon the warrant of the Comptroller. The Treasurer shall render to the Comptroller at the end of each day's business a detailed statement of all moneys received and paid out. The Treasurer shall be the official in charge of the City of Cohoes Parking Violations Bureau, should said Bureau be established by the Cohoes City Court. The Treasurer shall perform the duties and functions as set forth in the City Code with respect to the Parking Violations Bureau. The Treasurer shall perform such other duties as may from time to time be prescribed by law or by legislative act of the Common Council, not inconsistent with the provisions of this Charter or the laws of the state.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Comptroller shall keep an account between the City and the Treasurer and of all moneys received and disbursed by the Treasurer, and for that purpose the Comptroller shall procure daily statements from the Treasurer as to the moneys received and disbursed by the Treasurer and shall also procure from the banks in which the City funds are deposited by the Treasurer monthly statements of the moneys which have been received and paid out on account of the City. The Comptroller shall examine the Treasurer's books, accounts and bank books and ascertain as to their correctness and shall render quarterly, and at such other time or times as the Common Council may require, a detailed report to the Mayor and Common Council of the funds and financial condition of the City.
[Amended 2-23-2010 by L.L. No. 1-2010; 8-24-2021 by L.L. No. 1-2021]
The fiscal year of the City shall commence on the first day of January. On or before the 15th day of September in each year, all heads of departments and officers empowered by law or by City legislative act to control or authorize expenditures shall furnish to the Mayor and Comptroller, copies of which shall forthwith be furnished to the Common Council, estimates and information in such form and at such times as they may require, in writing, of the amount of expenditures for the next fiscal year in their respective departments or offices, including a statement of the salaries of all their subordinates, which estimates and information the Mayor shall provide to the Board of Managers at its first meeting thereafter, and the same shall be entered in its minutes. The Common Council may hold hearings thereon at which it may require the attendance of heads of departments and their subordinates and may make inquiry concerning any part thereof.
The annual financial report of the prior fiscal year shall be delivered to the Mayor and Common Council prior to May 1 of the following fiscal year. The Comptroller shall make the annual financial report available to the general public. The Comptroller shall prepare and publish in book or pamphlet form a full and accurate statement of the financial condition of the City. The financial statement shall include:
A. 
A statement of all receipts of the City, from all sources and of all accounts or revenues which may be due and uncollected at the close of the fiscal year.
B. 
A statement of the disbursements for all branches of government during the fiscal year.
C. 
A detailed statement of the indebtedness of the municipality at the close of the fiscal year and the provisions made for payment thereof, together with the purpose for which it was incurred.
[Amended 9-28-2021 by L.L. No. 2-2022]
A. 
The Board of Managers except as otherwise provided in this Charter and by law, shall determine the positions and numbers of all City officers and employees, of each office, board and department.
B. 
The Board of Managers subject to the approval of the Common Council, except as otherwise provided in this Charter and by law, shall have the authority to recommend the salaries or compensation of all City officers and employees.
On or before September 15 of each fiscal year, the Board of Managers shall make an itemized statement, in writing, of the estimated revenues and expenditures of the City for the fiscal year which shall be known as its "annual estimate." The annual estimate shall contain an estimate of the probable revenues including the water and sewer rents which, in the judgment of the Board of Managers, will be received by the City during the fiscal year; a statement of the amount of the sinking fund, if any, which, in the judgment of the Board of Managers, is available and should be applied to the payment of the principal of any bonded indebtedness of the City falling due during said fiscal year; and a statement of all unexpended balances or estimated unexpended balances of the previous fiscal year remaining to the credit of the City or of any office, board or department thereof. The estimate of expenditures shall contain an estimate of the several amounts of money, including water and sewer expenses, which the Board of Managers deems necessary to provide for the expenses of conducting the business of the City in each board, department and office thereof and for the various purposes contemplated by this Charter and otherwise by law for said fiscal year; to pay the principal and interest of any bonded or other indebtedness of the City falling due during said fiscal year; to make the annual contribution to the sinking fund required by this Charter and otherwise by law; and the amount of any judgments recovered against the City and payable during said fiscal year. After said annual estimate shall have been completed, and no later than October 1 of each year, the Board of Managers shall submit such annual estimate in final form to the Common Council with a statement, in writing, of such reasons for such estimate as it may deem proper. The Common Council shall, as soon thereafter as may be possible, convene and consider said estimate. It shall give such public hearing(s) as deemed necessary to such persons as wish to be heard in reference thereto. After such hearing, and within 45 days after such estimate shall have been submitted to it, the Common Council shall adopt such estimate so submitted or shall amend any items therein contained and adopt said estimate as so amended. The Common Council may hold Special Session(s), as necessary, to consider overriding the mayors veto pursuant to the provisions of § C3-10. The Common Council shall not have the power to diminish or reject any item which relates to the indebtedness or the sums directed by the county to be levied within the City for state and county purposes or the sums lawfully payable within said fiscal year upon judgments or to the sinking fund.
When the Common Council shall have adopted the final estimate of the Board of Managers or said estimate as amended by it, the same shall be entered at large in its minutes and become a part of its proceedings. The several sums estimated for expenditures therein shall be and become appropriated in the amounts and for the several departments, offices and purposes as therein specified for said fiscal year. The several sums therein enumerated as estimated revenues and the moneys necessary to be raised by tax in addition thereto to pay the expenses of conducting the business of the City and for the purposes contemplated by this Charter and otherwise by law shall be and become applicable in the amounts therein named for the purposes of meeting said appropriations. In case the revenues received by the City exceed the amount of such estimated revenues named in said annual estimate or in case there remain any unexpended balances of appropriations made for the support of the City government or for any other purpose, then such surplus revenues or such unexpended balances shall, except as otherwise provided by law, remain upon deposit as an unappropriated fund balance. Any transfers or appropriations from the unappropriated fund balance shall be approved by resolution of the Common Council. When any moneys or revenues are received by any officer, board or department of the City, from any source other than by municipal tax, which are not otherwise appropriated, such moneys or revenues shall become part of the unappropriated fund balance.
[Amended 8-24-2021 by L.L. No. 1-2021]
No officer, board or department shall, during any fiscal year, expend or contract to be expended any money or incur any liability or enter into any contract which, by its terms, involves the expenditure of money for any of the purposes for which provision is made in the annual estimate in excess of the amounts appropriated in said estimate, as adopted by the Common Council, for such officer, board, department or purpose for such fiscal year, nor shall any such board or officer expend or contract to expend any money or incur any liability upon or by virtue of any open market order until an order, in writing, made in triplicate, is submitted to the Comptroller, and the Comptroller shall have certified thereon that unexpended funds, appropriated for that purpose, are available to meet a claim therefor if incurred. One of such copies shall be retained by the Comptroller, one by the officer issuing the order and the third shall be delivered to the person furnishing the merchandise or material or who shall perform the service specified therein and be attached to the claim presented to the Comptroller for audit. Any contract, verbal or written, made in violation of this section shall be null and void as to the City, and no moneys belonging to the City shall be paid thereon; provided, however, that nothing therein contained shall prevent the making of contracts for light or water, the collection and disposal or the disposal of garbage, the collection and removal of rubbish and ashes, or the cleaning of streets for periods exceeding one year. Nothing therein contained shall prevent the making of contracts, authorized by law and pursuant to the City's procurement policy, for periods exceeding one year and as may be made available pursuant to § C6-9 of this Charter or § 29.00 of the Local Finance Law.
[Amended 8-24-2021 by L.L. No. 1-2021]
There may be a Purchasing Agent and such other positions under the supervision of the Purchasing Agent as approved by the Board of Managers. Appointments to all such positions shall be made by the Mayor.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Common Council may, by legislative act, create the office of Deputy Comptroller and Deputy Treasurer or authorize the Comptroller and Treasurer to severally designate, in writing, which written designation shall be filed with the City Clerk, a subordinate to perform the duties of the office during the absence or disability of such officer or during a vacancy in the office. If deputies for each such office be authorized and appointed, they shall qualify in the same manner as their superiors in office. If subordinates be authorized as aforesaid to perform such duties, they shall qualify in the manner specified in the legislative act authorizing the designation. Where a deputy has been appointed and qualified or a subordinate designated, in case of the absence or disability of the Comptroller or the Treasurer, as the case may be, or during a vacancy in the office, the deputy or person so designated shall discharge the duties of the office until the Comptroller or Treasurer returns, the disability ceases or the vacancy is filled.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Purchasing Agent shall conduct procurement activities of supplies, materials and equipment required by the various departments, boards or offices of the City, except as may be otherwise provided by this Charter, and shall, as directed by legislative act, provide for the sale, exchange or other disposal of any surplus, used, obsolete or depreciated personal property belonging to the City in accordance with statute, this Charter and procedures adopted by the Council.
The Purchasing Agent shall maintain records of all sources solicited, prices quoted and prices paid for all supplies, equipment, capital improvement projects and services purchased; purchase orders and awards made; inspections of commodities or services received; requisitions filed; and vendors furnishing commodities or services to the City.