[Amended 9-8-1994 by L.L. No. 6-1994; 10-18-2007 by L.L. No.
16-2007]
There shall be an Office of Audit and Control, headed by the
County Auditor, who shall be appointed by the County Legislature after
competitive examination. The County Auditor shall be the Chief Accounting,
Reporting and Auditing Officer of the County of Sullivan. The position
shall not be exempt from the provisions of the Civil Service Law.
The County Auditor shall report directly to the County Legislature.
The County Auditor shall possess a Bachelor's Degree in accounting
or public administration from an accredited college or university
and have prior experience in accounting and/or governmental operations.
The County Auditor shall be a qualified elector in the County of Sullivan
at the time of appointment. The County Auditor shall hold no other
public or political office, nor be concurrently employed in or by
any other private or governmental entity. Income derived from other
sources, such as investments, properties and/or business, is allowed,
provided (1) there is no active participation in the operation or
conduct thereof, and (2) they are not located in the County of Sullivan.
The County Auditor shall:
A.
Audit and certify for payment by the County Treasurer all lawful
claims or charges against the county or against funds for which the
County is responsible.
B.
Conduct financial and compliance audits of records and accounts for
all officers and employees charged with any duty relating to County
funds or funds for which the County is responsible.
C.
Conduct management and performance audits of County administrative
units and County-funded programs, including without limitation, any
unit, commission, board, program or entity with respect to which members
of such unit, commission, board, program or entity are appointed by
the County Legislature or County Manager or with respect to which
the County is responsible for funding, and submit audit reports to
the County Legislature and where applicable, to the County Manager.
D.
Provide such other accounting reports and interpretation thereto
to the County Legislature and the County Manager as requested on a
timely basis.
E.
Perform such other and related duties as shall be required or delegated
by New York State law, this Charter or the County Legislature.
The County Auditor shall have the power to appoint a Deputy
County Auditor as shall be authorized by the County Legislature within
appropriations provided. The position shall be filled by competitive
examination and shall not be exempt from the provisions of the Civil
Service Law.
