Albany County, New York
DEPARTMENT OF AUDIT AND CONTROL
|Section||401.||Department of Audit and Control; County Comptroller.|
|403.||Powers and duties.|
Section 401. Department of Audit and Control; County Comptroller. There shall be a Department of Audit and Control, the head of which shall be the County Comptroller (the "Comptroller").
Section 402. Election. The Comptroller shall be a qualified elector of the County, and have been a resident continuously in the County for at least one year preceding her election, and be elected from the County at large. The term of office of the Comptroller shall be four years, and shall begin on January lst next following her election. The election for Comptroller shall be conducted at the general election of 1995, and at general elections every fourth year thereafter. She shall hold no other Public Office. Commencing January 1995, she shall not hold the positions of chair, vice chair, secretary, treasurer or comparable office of a County political party committee. The compensation of the Comptroller shall be fixed by the County Legislature and not be increased nor decreased during her term of office.
Section 403. Powers and duties. The Comptroller shall:
(a) except as otherwise expressly provided in this Charter, have all the powers and perform all the duties conferred or imposed upon a Comptroller under the County Law;
(b) be the chief fiscal and auditing officer of the County;
(c) keep records of appropriations, funds and expenditures, and prescribe approved methods of accounting for County officers and Administrative Units;
(d) examine all requisitions for the encumbering of funds for expenditure of which the County is responsible, and certify as to the availability of funds for such purposes;
(e) audit and certify for payment all lawful claims or changes against the County or against funds for which the County is responsible;
(f) audit the financial records and accounts of all officers and employees charged with any duty relating to County funds or funds for which the County is responsible;
(g) procure statements from all depositories of County funds and funds for which the County is responsible, and reconcile such statements with the County accounts, and to consult with the Commissioner of the Department of Management and Budget with respect to the designation of a depository for County funds;
(h) submit to the County Legislature and County Executive annually, at the close of each fiscal year, or as soon thereafter as practicable, but in no event later than March 15th, financial reports in such form and detail and at such times as may be prescribed by the County Legislature; and
(i) perform such additional and related duties as may be prescribed by local law.
Section 404. Vacancy. A vacancy, other than one occurring by expiration of a term in the office of County Comptroller, shall be filled by appointment of a qualified elector of the County by the County Legislature within 45 days from the time the vacancy occurs. The appointee shall hold office by virtue of her appointment until the January 1st following the next general election, at which election a County Comptroller shall be elected for the balance of the unexpired term, if any. Any successor who shall be so appointed or elected shall possess all of the qualifications required for the office of County Comptroller as set fourth in this Charter.
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