Article 18 - Comptroller - Code

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Section 18.01 Election. [Reserved]

Section 18.02 Powers and duties.

The comptroller shall have all the powers and duties conferred or imposed upon her or him by the county charter or by this code and shall:

1. Examine and audit all claims or payrolls for services rendered the county, or for salaries of any county employee or county officer. All original payrolls shall be filed in the office of the comptroller. Before presentation to the comptroller of such payrolls, they shall be certified by the head of the appropriate administrative unit or her or his deputy in the manner and form prescribed by the comptroller. The comptroller shall not approve any payroll or item thereof until the commissioner of personnel shall have certified that the persons named therein are employed in their respective positions in accordance with law and rules made pursuant to law.
2. 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. Such forms shall be in accordance with the requirements of any law, rule or regulation applicable to the form, certification or payment of such claim or charge.
3. Make available to the county legislature, the county executive and the head of any administrative unit of the county any information from the records and accounts of the comptroller's office which they may require to assist them in the performance of their duties.
4. Prepare and submit to the director of budget and management annually on such date as she or he shall designate and on forms prescribed by her or him, the information required by the director of budget and management to assist her or him in the preparation of the proposed tentative operating and capital budget.
5. Prepare and sign all checks for the payment of the payroll and all other lawful claims or charges against the county or against funds for which the county is responsible.
6. Prescribe and issue procedures to all county departments for the preparation of input documents and for the accounting of all appropriations, encumbrances, expenditures and revenue.
7. As chief fiscal, accounting, reporting and auditing officer maintain records of the county's accounting transactions as processed in the county's computerized accounting system; and designate in writing, where appropriate, if selected source documents are to be filed in other county departments.
   
   
   
    
8. Not be an officer, director, or stockholder of and depository or depositories designated by the county executive, pursuant to subsection g of section 1302 of the county charter.
9. Be responsible for reviewing, signing and mailing, or assuring the appropriate signing and mailing of all claims which are prepared by county departments, and for preparing accounting input documents to reflect the allocation of all cash received.
10. Have custody of and disburse all fees, revenues, and other funds of the county or for which the county is responsible.

Section 18.03 Deputies and organization.

The comptroller shall have the power to appoint a deputy for accounting, investment and cash management, and an auditing deputy and shall within the appropriations provided therefore, appoint associate deputies. The deputies who are appointed by the comptroller shall, to the extent that the comptroller shall delegate the same, have the comptroller's powers and duties. Such appointment and delegation of duties shall be in writing and filed in the office of county clerk. The comptroller's office shall be headed by an independently elected comptroller, who shall organize it into (1) a division of internal audit, and (2) a division of accounting.

 

Section 18.04 Bond of comptroller.

The comptroller and her or his deputies shall each give a surety bond to the county in a sum fixed by the county legislature conditioned for the faithful performance of her or his duties, which bond shall be approved as to form by the county attorney and as to sufficiency of surety by the county executive and filed in the office of the county clerk.

Section 18.05 Financial reporting.

In addition to the financial reports required by Article 18 of the county charter, the comptroller shall also provide such other information as the county executive may request or the county legislature by resolution

Section 18.06 Depository undertakings.

1. Each depository designated by the county executive, pursuant to subsection g of section 3.02 of the county charter, shall, for the benefit of the security of the county and before receiving any such deposit, give to the county a good and sufficient undertaking, approved as to sufficiency of surety by the county executive and as to form by the county attorney. The undertaking shall specify the amount which such comptroller shall be authorized to have on deposit at any one time with such depository, and shall provide (1) that such depository shall faithfully keep or pay over, on the order or warrant of such comptroller or other lawful authority, such deposits and the agreed interest thereon, and (2) for the payment of such 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 such comptroller with such depository. The comptroller may increase the amount which any such depository is authorized to have
   
   
   
   
   
   on deposit at any one time and require additional undertaking therefore. Each such undertaking shall be filed by the comptroller in the office of the county clerk.
2. In lieu of such undertaking, a depository may execute its own undertaking in such form and upon such conditions as may be prescribed by law, and as collateral thereto shall deposit with the comptroller outstanding unmatured bonds or other obligations of the United States of America, state of New York, or any county, town, city, village, or school district in the state of New York authorized to be issued by law in the face amount of 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 insurance act. The collateral shall be approved as to amount and sufficiency by the comptroller accepting the same. The depository shall deposit with the comptroller an assignment in blank of such collateral. The comptroller shall deliver a certificate of deposit containing a description of the bonds or other securities so deposited as collateral. In the event of a default on the undertaking of and depository and the consequent necessity to complete the assignment in blank, the comptroller shall complete the assignment and shall be deemed to be the agent of the assignor for such purpose. The comptroller may from time to time require the depository to increase the amount of securities deposited and may from time to time release securities whenever the amount of the balance on deposit shall be lawfully reduced. Upon the withdrawal of all moneys from any depository and the closing and settlement of the account thereof, the comptroller may require the surrender of the certificate of deposit and thereupon shall return the securities so deposited as collateral. Whenever in the judgment of the comptroller it appears that additional facilities for the safeguarding of the securities deposited with her or him are essential, such comptroller may lease or rent a safety deposit box and the cost thereof shall be audited and paid as a county charge. The depository, with the consent of the comptroller, may deposit such securities in a safe deposit box maintained by the depository under the joint control of the depository and the comptroller, or if such depository has and maintains a separate trust department, may with the consent deliver such securities to said trust department, may with like consent deposit securities in escrow in the trust department of any other bank within the state to be held by it subject to the joint order of the depository and the comptroller, and all expenses in connection therewith shall be borne by the depository.

The comptroller 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 such funds have been deposited in accordance with the provisions of this section. In the event that securities have been deposited as provided in paragraph b. of this section, the comptroller shall be liable to the extent of any loss in excess of the face amount of such securities on deposit at the time of such insolvency.

 

Section 18.07 Seal.

1. The seal of the comptroller shall consist of two circles, one within the other, with the words "COMPTROLLER ERIE COUNTY, NEW YORK," around the outer circumference of the inner circle and in the center of the inner circle the word "SEAL."
2. The following design is hereby adopted as the official and standard design of such seal:

3. The comptroller shall affix or imprint such seal upon any and all instruments requiring the same.