The Department of Finance shall be headed by a Commissioner. The method of choosing the Commissioner and his or her term of office shall be as provided in § C17.01 of Article XVII of the Charter. The qualifications of the Commissioner shall be as follows: He or she shall be graduated from an approved four-year college course with a business-related degree or major or graduated from high school with six years of experience in a managerial position in business or government dealing with the control of substantial sums of money or the equivalent of any combination of experience and training; provided, however, that the person serving as County Treasurer, immediately prior to the time the Charter first takes effect, shall serve as the Commissioner of Finance until December 31, 1987; the elective office of County Treasurer shall be abolished as of December 31, 1985, and, thereafter, the Commissioner of Finance shall be appointed as provided in the Charter.
A. 
The Commissioner of Finance shall have all the powers and duties and shall be subject to all the obligations and liabilities heretofore or hereafter lawfully granted or imposed by the Charter, this code, local law, ordinance or resolution of the County Legislature, or any applicable provision of any act of the State Legislature not inconsistent with the Charter or this code. Such powers, duties, obligations and liabilities shall include, but shall not be limited to, any power, duty, obligation or liability now or hereafter required by any law to be performed by or imposed upon a County Treasurer, the chief fiscal officer of a County, or other County officer in relation to the collection of taxes, subject to § 5-177B(4) of this code.
B. 
The Commissioner of Finance shall also:
(1) 
Perform all duties, including but not limited to the collection of taxes, accounting and any other duties required by law to be performed by a County Treasurer.
(2) 
Perform all duties in relation to the extension of taxes and the issuing of tax bills heretofore performed by the Clerk to the County Legislature.
(3) 
Audit and certify for payment all lawful claims or charges against funds for which the County is responsible.
(4) 
Approve and prepare all payrolls for salaries and compensation of all County employees and officers that are properly certified by the Personnel Department as to salaries and compensation as per the requirements of Article XI, § 5-93, of this code. Before the payrolls are presented to the Commissioner of Finance, they shall be certified in writing by the head of the appropriate administrative unit or his or her deputy to the effect that each person named therein was properly appointed to the position set forth therein and that the salary or compensation stated in such payroll is true and correct. Such certification shall be in the manner and form prescribed by the Commissioner of Finance. He or she shall also maintain all original payrolls as permanent records of the County.
(5) 
Prescribe, with the approval of the County Attorney, the procedure and form for the submission of claims or charges against the County or against funds for which the County is responsible. The form shall be in accordance with the requirement of any law, rule or regulation applicable to the form, certification or payment of such claim.
(6) 
Have charge of collection, receipt, custody, deposit, investment and disbursement of all fees, taxes, revenues and other funds of the County or for which the County is responsible.
(7) 
Have and exercise such responsibilities, powers and duties as may hereafter be lawfully conferred or imposed upon him or her by local law or ordinance or resolution of the County Legislature.
(8) 
Perform such other related functions as the County Legislature or the County Executive may designate in order to implement and accomplish the policies and responsibilities the County Legislature has prescribed.
(9) 
Appoint the Real Property Tax Service Officer, who shall have all the qualifications, training and certifications required by the Real Property Tax Law, and exercise all the duties formerly held by the Director of Real Property Tax Services in conformance with the Real Property Tax Law of the State of New York.
[Added 12-3-1996 by L.L. No. 21-1996]
(10) 
Act as the enforcement officer of the County for the purposes of the collection of tax liens on real property, pursuant to Article 10 of the Real Property Tax Law of the State of New York, and shall dispose of and sell property acquired by the County as a result of a tax sale and shall carry out all duties formerly imposed upon the office of Real Property and Tax Delinquency by local law and/or resolution.
[Added 12-3-1996 by L.L. No. 21-1996]
[1]
Editor's Note: See also § C17.02 of the Charter which is included at the beginning of this volume.
A. 
The Commissioner of Finance shall annually submit to the County Legislature and the County Executive a statement of the financial condition of the County.
B. 
The statement of financial condition shall:
(1) 
Set forth all revenues received by the County.
(2) 
Set forth for each appropriation account the amount appropriated and the amount encumbered but remaining unexpended, the aggregate expenditures and the unencumbered balance.
(3) 
Include such other information as the County Legislature, by resolution, may direct or the County Executive may require.
The Department of Finance of the County of Rockland shall approve for payment all bills, claims or vouchers submitted to the County for the purchase of goods, materials or services in accordance with the following procedure:
A. 
A written contract for the purchase of goods, materials and/or services; i.e., purchase order, contract or standard voucher, shall have been duly prepared and approved by the Purchasing Director, the Budget Officer, the Clerk to the Legislature and/or any other party, as required.
B. 
A receiving form that the goods, materials and/or services have been delivered and/or rendered to the County shall have been properly certified by the receiving department.
C. 
An itemized invoice shall have been delivered to the Commissioner of Finance for said goods, materials and/or services stating that said items have been delivered or furnished to the County of Rockland.
D. 
Notwithstanding anything above to the contrary, the Department of Finance shall have the right, in its judgment, to require any further procedure required by the General Municipal Law or by proper purchasing and accounting procedure, etc.
The Commissioner of Finance may, except where otherwise provided by law, make rules and regulations relative to the conduct of his Department. The rules and regulations shall not be effective until they have been approved by the County Legislature and the County Executive and filed with the Clerk to the County Legislature.
A. 
The County Executive shall designate each depository with the approval of the County Legislature, pursuant to Subparagraph (c) of § C3.02 of Article III of the Charter and shall:
(1) 
Specify the amount which the County shall be authorized to have on deposit at any one time with each depository.
(2) 
Specify that the depository shall faithfully keep and pay over, on the order or warrant of the Commissioner of Finance or other lawful authority, such deposits and the agreed interest thereon.
(3) 
Provide for the payment of bonds or coupons as by their terms are made payable at a bank or banks for the payment of which a deposit shall be made by the Commissioner of Finance with such depository.
B. 
The County Executive, with the approval of the County Legislature, may increase the amount which any depository is authorized to have on deposit at any one time and require additional undertaking therefor. The Commissioner of Finance shall file each undertaking with the Clerk to the County Legislature.
C. 
In lieu of each undertaking, a depository may execute its own undertaking in such form as is approved by the County Attorney and upon such conditions as may be prescribed by law and, as collateral thereto, shall deposit with the Commissioner of Finance outstanding unmatured bonds or other obligations of the United States of America, State of New York or of any County, Town, City, Village or school district in the State of New York authorized to be issued by law in the face amount at all times at least equal to the amount on deposit less the amount certified by the depository as covered by insurance under the Federal Deposit and Insurance Act. Collateral shall be required as prescribed in the General Municipal Law, § 11, and the Local Finance Law, § 165.00, or any subsequent amendments or revisions thereof as may be adopted.
D. 
The Commissioner of Finance shall not be liable for the loss of public funds of the County by reason of the default or insolvency of a designated depository, provided that such funds have been deposited in accordance with the provisions of this section. In the event that securities have not been deposited as provided in Subsection C of this section, the Commissioner of Finance shall be liable to the extent of any loss sustained.
The Commissioner of Finance shall be responsible for the conduct of the sale of all bonds or other obligations as prescribed by the Local Finance Law.
A. 
The Commissioner shall sign all checks for the payment of payroll and all other lawful claims against the County or against funds for which the County is responsible. No check shall be executed by him or her for the payment of any claim against or obligation of the County unless the check states the fund against which it is drawn and the appropriation account chargeable therewith.
B. 
All County officers and employees shall be paid according to the terms of their respective employment agreement.
The Commissioner of Finance and such of his or her deputies, officers and employees, as the County Legislature shall require, shall each give a surety bond to the County in a sum fixed by the County Legislature, conditioned for the faithful performance of his or her duties. Each bond shall be approved as to form by the County Attorney and as to the sufficiency of surety by the County Executive and filed with the Clerk to the Legislature and the County Attorney.
A. 
The Commissioner of Finance, within the appropriations provided therefor, shall appoint such officers, assistants and/or employees in his or her department, including such actual deputy positions as may be authorized and budgeted, as shall be authorized by the County Legislature. All Deputy Commissioners of Finance shall serve at the pleasure of the Commissioner of Finance, subject to all applicable provisions of New York State law.
B. 
The Commissioner of Finance shall designate and deputize a deputy or deputies to whom shall be delegated all the powers and duties of the Commissioner of Finance and the authority to act generally for and in place of said Commissioner of Finance.
C. 
The designation or designations shall be in writing and shall designate the relative rank of the deputies, including the order of temporary succession to the duties of the Commissioner of Finance during absence, disability or otherwise and also may delegate among them such powers and duties as he or she may determine. The designation(s) and delegations shall be in writing and filed in the Department of Records, and copies thereof shall be filed with the Clerk to the County Legislature and with the County Executive.