New York Consolidated Laws, County Law - CNT § 577. Powers and duties

1. The county comptroller shall:  (a) have general superintendence over the fiscal affairs of the county;  (b) audit all claims, accounts and demands that are lawful county charges with the same effect as if audited and directed to be paid by the board of supervisors;  (c) keep books and records at the expense of the county showing all appropriations, funds and expenditures together with the name of the claimant and the amounts and nature thereof;  (d) keep and preserve all claims, accounts and demands, number them consecutively and endorse thereon their allowance or disallowance in whole or in part;  (e) keep a separate account with each county officer or department and special funds;  (f) keep and preserve all contracts for the furnishing of heat, light, telephone, supplies or other services;  (g) keep a record of all bonded indebtedness and other loans and conduct the sale of all bonds pursuant to the provisions of the local finance law;  (h) procure bank statements from depositaries of county funds at least once a month and reconcile them with his books and that of the county treasurer;  (i) subject to the provisions of the civil service law, certify the correctness of payrolls for the payment of salaries of officers and employees paid from county funds and deliver a certified transcript to the county treasurer as authorization for payment;  provided that if the board of supervisors enters into a contract pursuant to subdivision six of section five hundred fifty of this chapter such certified transcript shall be delivered to the appropriate bank or trust company;  (j) at least once a year review all books and records, vouchers and other papers pertaining to the money, funds and property of the county and render a report thereon to the board of supervisors as to whether proper books and records have been kept and all moneys and property of the county accounted for;  (k) cause to be printed within thirty days after the close of the fiscal year for distribution to the board of supervisors, county officers and the public, a verified statement in summary form showing the receipts of money from all sources, the expenditures and balances by funds, and bonded indebtedness together with the terms of payment and the balance unpaid and such other information as may be deemed proper or directed by the board of supervisors;  (l) in the county of Nassau, examine and audit on his own motion or when directed to do so by resolution of the board of supervisors all accounts, contracts, books and records of the Nassau county industrial development agency as established by section nine hundred twenty-two of the general municipal law, and all bank statements from depositaries of such agency funds;  (m) perform such additional and related duties as may be prescribed by law or directed by the board of supervisors.

2. The first elected county comptroller shall have power to employ at the expense of the county and as authorized by the board of supervisors such expert accountants as may be necessary to install a financial system for the county.

3. All warrants directed to the county treasurer for payment shall state the fund upon which it is chargeable.  No fund shall be overdrawn nor shall any claim be charged to any other fund.

4. All vouchers shall be verified or certified as required by section three hundred sixty-nine of this chapter and approved by the county officer or head of the department incurring same.

5. He may require any county officer or head of a department to furnish an inventory of supplies and equipment on hand and any necessary purchases contracted for or contemplated.