[Amended 7-16-2019 by L.L. No. 4-2019]
A.
There shall be a Comptroller, who shall be elected from the
County at large in each odd-numbered year in which a County Executive
is not chosen for a term of four years beginning with the first day
of January next following his or her election. At the time of his
or her nomination and election, and throughout his or her term of
office, the Comptroller shall be and remain a qualified elector of
Ulster County.
B.
No person shall serve as Comptroller for more than three
full terms, unless he or she has filled an unexpired term prior thereto.
For the purpose of establishing the term limit, term of office shall
be calculated beginning the first day of his or her first full term
of office after the effective date hereof.
[Amended 8-14-2012 by L.L. No. 9-2012[2]]
The Comptroller shall be the chief auditing
officer of the County. Except as may otherwise be provided in the
Charter he or she shall:
A.
Examine, audit, and verify all books, records,
and accounts kept by the administrative units, offices and officials
paid from County funds, institutions and other agencies of the County,
including bond and note registers and trust accounts, and the accrual
and collection of all County revenues and receipts, and for this purpose
have access to all such books, records, and accounts at any time except
where precluded by law. The Comptroller shall prepare an annual audit
report including a risk assessment of the accounting methods utilized
by the County, and shall submit a copy of the report to the County
Legislature and the County Executive by April 1 of each year;
B.
Procure from the depositories with which the
Commissioner of Finance shall have deposited the funds and monies
coming into the Comptroller's possession statements, at least monthly,
of all monies deposited by the Commissioner of Finance or paid out
pursuant to the Comptroller's order, and reconcile such statements
with the County accounts;
C.
Audit records of appropriations, encumbrances
and expenditures, and prescribe generally accepted government accounting
methods to be used by all units of County government, unless otherwise
required by the State Comptroller;
D.
Certify the availability of funds for all
requisitions, contracts, purchase orders and other documents by which
the County incurs financial obligations or for the expenditure of
funds for which the County is responsible;
E.
Prescribe the form for records of appropriation,
encumbrances, and expenditures for all units of County government,
receipts, vouchers, bills and claims, unless otherwise required by
the State Comptroller;
F.
Audit and certify for payment all lawful claims
or charges against the County, whether for payroll or otherwise, or
against funds for which the County is responsible in whole or in part;
G.
As he or she determines necessary or appropriate,
audit any department, program or function of County government to
assess the degree to which its operation is economical, efficient
and/or effective;
H.
To conduct studies and investigations in furtherance
of his or her functions and, in connection therewith, to obtain and
employ professional and technical advice, appoint citizens' committees,
commissions and boards, subpoena witnesses, administer oaths, and
require the production of books, papers and other evidence deemed
necessary or material to such studies or investigations. A subpoena
issued under this section shall be regulated by the Civil Practice
Law and Rules together with any state or federal laws or rules that
may be applicable. The subpoena shall not extend to disclose the identity
or jeopardize the safety of victims, confidential informants, witnesses,
and undercover officers or operatives;
I.
Submit to the County Legislature and Executive,
and post on the County website as frequently as he or she deems necessary,
but at least quarter-annually, reports on the financial condition
of the County and the economy, efficiency and/or effectiveness with
which the County government or any of its departments, agencies or
programs is managed;
J.
Have all the powers and perform all the duties
conferred or imposed by law upon a county comptroller, and perform
such other related duties required by the County Executive or County
Legislature.
K.
The Comptroller, within appropriations provided therefor,
shall have the power to engage such expert accountants and consultants
as may be necessary to perform and carry out the functions and duties
of his or her office.
The Comptroller shall have the power
to appoint such Deputy Comptrollers, assistants and employees in his
or her office as shall be authorized by the County Legislature. All
such appointees shall be qualified by education and/or experience
and shall be directly responsible to, and serve at the pleasure of,
the Comptroller, subject to applicable law.
The Comptroller shall designate in writing,
and in order of succession, the Deputy Comptrollers and assistants
who shall be Acting Comptroller in the event of his or her absence
from the County or inability to perform and exercise the powers and
duties of this office. Such designation shall be filed with the County
Clerk and the Clerk of the County Legislature and may be revoked at
any time by the Comptroller filing a new written designation and order
of succession. The Acting Comptroller shall have all the powers and
perform all the duties of the Comptroller.
[Amended 8-14-2012 by L.L. No. 9-2012[2]]
A.
Filling Comptroller vacancy. If a vacancy
occurs in the office of the Comptroller of Ulster County for any reason
other than the expiration of a term, the County Legislature shall
fill this office ad interim by the appointing of a person fully qualified
by law to hold that office by a majority of its full number at its
next regularly scheduled session or at a special session held for
the purpose, and any such session shall be held no sooner than two
weeks after the vacancy occurs, and no later than one month after
the vacancy occurs.
B.
Appointee to serve on interim basis. A person
appointed by the Legislature in this manner to fill an office ad interim
shall serve until the end of the 31st day of December following the
first general election day at which a general election may be held
under law to fill this position.
C.
Election; person to serve for duration of
unexpired term. The person chosen at general election, held as soon
as practicable on a general election day under state law to fill a
vacancy in the position of the Comptroller of Ulster County, shall
serve for the duration of the unexpired term of the office.
The Comptroller, and such of his or her deputies,
officers and employees as the County Legislature or the County Executive
shall require, shall file a surety bond to the County in a sum fixed
by the County Legislature conditioned for the faithful performance
of his or her duties. Such bond shall be approved as to form by the
County Attorney and as to sufficiency of surety by the County Executive,
and shall be filed with the County Clerk. It shall be a charge on
the County.
