The Department of Audit shall be headed by a County Auditor. The method of choosing the County Auditor and his or her term of office shall be as provided in § C18.01 of Article XVIII of the Charter.[1] The qualifications of the County Auditor shall be as follows: He or she shall be graduated from an approved four-year college course with a major in accounting and four years of experience in responsible accounting or auditing work.
[1]
Editor's Note: The Charter is included at the beginning of this volume.
A. 
The County Auditor 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. The County Auditor shall also 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. Such powers and duties, obligations and liabilities shall include but shall not be limited to any power, duty, obligation or liability heretofore granted or imposed upon a County Auditor by any applicable provision of any act of the State Legislature, not inconsistent with the Charter or this code.
B. 
The County Auditor shall:
(1) 
Have access to the books of the Commissioner of Finance and other administrative units at all times.
(2) 
Audit and review the records of the Commissioner of Finance with respect to all moneys and funds of whatever name or nature received and disbursed by the Commissioner of Finance.
(3) 
Conduct any audits as are required by § C18.02 of Article XVIII of the Charter and report to the County Legislature and the County Executive and file copies with the Clerk to the Legislature as to whether or not:
(a) 
The financial records and accounts of the County have been accurately kept.
(b) 
All County funds, County properties and funds for which the County is responsible are accounted for.
(c) 
The business of the County is being transacted pursuant to the Charter, this code or any applicable provision of any act of the State Legislature not inconsistent with the Charter of this code.
(4) 
Review the procedure and method for the recordkeeping of inventories by the head of each administrative unit.
(5) 
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.
(6) 
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.
A. 
The County Auditor, 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 County Auditors shall serve at the pleasure of the County Auditor, subject to all applicable provisions of New York State law.
B. 
The County Auditor shall designate and deputize a deputy or deputies to whom shall be delegated all the powers and duties of the County Auditor and the authority to act generally for and in place of said County Auditor.
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 County Auditor 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.
The County Auditor and such of his or her deputies, officers and employees, as may be required by the County Legislature, shall furnish 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.