[Amended 9-28-2021 by L.L. No. 2-2022]
There will be a Comptroller and such other positions
under the supervision of the Comptroller as approved by the Board
of Managers. Appointments to all such positions shall be made by the
Mayor. The Comptroller before, entering upon the duties of the office,
shall execute and file with the City Clerk an official undertaking
in such penal sum as may be prescribed by the Common Council. The
Comptroller shall be ex officio a Commissioner of Deeds.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Comptroller shall superintend the fiscal
affairs of the City and manage the same pursuant to law and legislative
act of the Common Council. The Comptroller shall keep a separate account
with every office, bureau and department and with each improvement
for which funds are appropriated or raised by tax or assessment. No
warrant shall be drawn by the Comptroller for the payment of any claim
against or obligation of the City unless it states particularly against
which of such funds it is drawn. No fund shall be overdrawn, nor shall
any warrant be drawn against one fund or appropriation to pay a claim
chargeable to another. The Comptroller shall perform such other and
further duties as may from time to time be prescribed by law or by
legislative act of the Common Council, not inconsistent with the provisions
of this Charter or other laws of the state.
[Amended 9-28-2021 by L.L. No. 2-2022]
There will be a Treasurer and such other positions
under the supervision of the Treasurer as approved by the Board of
Managers. Appointments to all such positions shall be made by the
Mayor. The Treasurer, before entering upon the duties of the office,
shall execute and file with the City Clerk an official undertaking
in such penal sum as may be prescribed by the Common Council. The
Treasurer shall be ex officio a Commissioner of Deeds.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Treasurer shall demand, collect, receive
and have the care and custody of and shall disburse all moneys belonging
to or due the City from every source, except as otherwise provided
by law. All moneys of the City received by the Treasurer shall be
deposited daily in such banks or trust companies as shall be designated
by the Common Council for such purpose. The interest on all deposits
shall be the property of the City and shall be accounted for and credited
to the appropriate fund. No money shall be drawn from a City depository
except on check or drafts signed by the Treasurer and countersigned
by the Comptroller and made payable to the person entitled to receive
the same, unless such moneys be drawn for public use in the Treasurer's
office, in which case the checks or drafts shall be made payable to
the order of the Treasurer. The Treasurer shall keep a separate account
with every office, bureau and department and with each improvement
for which funds are appropriated or raised by tax or assessment, and
in every check or draft drawn by the Treasurer shall state particularly
against which of such funds it is drawn, unless the money is drawn
for use in the Treasurer's office. The Treasurer shall at no time
permit any fund or appropriation to be overdrawn nor draw upon one
fund or appropriation to pay a claim chargeable to another. No money
shall be paid out by the Treasurer except upon the warrant of the
Comptroller. The Treasurer shall render to the Comptroller at the
end of each day's business a detailed statement of all moneys received
and paid out. The Treasurer shall be the official in charge of the
City of Cohoes Parking Violations Bureau, should said Bureau be established
by the Cohoes City Court. The Treasurer shall perform the duties and
functions as set forth in the City Code with respect to the Parking
Violations Bureau. The Treasurer shall perform such other duties as
may from time to time be prescribed by law or by legislative act of
the Common Council, not inconsistent with the provisions of this Charter
or the laws of the state.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Comptroller shall keep an account between
the City and the Treasurer and of all moneys received and disbursed
by the Treasurer, and for that purpose the Comptroller shall procure
daily statements from the Treasurer as to the moneys received and
disbursed by the Treasurer and shall also procure from the banks in
which the City funds are deposited by the Treasurer monthly statements
of the moneys which have been received and paid out on account of
the City. The Comptroller shall examine the Treasurer's books, accounts
and bank books and ascertain as to their correctness and shall render
quarterly, and at such other time or times as the Common Council may
require, a detailed report to the Mayor and Common Council of the
funds and financial condition of the City.
[Amended 2-23-2010 by L.L. No. 1-2010; 8-24-2021 by L.L. No. 1-2021]
The fiscal year of the City shall commence on
the first day of January. On or before the 15th day of September in
each year, all heads of departments and officers empowered by law
or by City legislative act to control or authorize expenditures shall
furnish to the Mayor and Comptroller, copies of which shall forthwith
be furnished to the Common Council, estimates and information in such
form and at such times as they may require, in writing, of the amount
of expenditures for the next fiscal year in their respective departments
or offices, including a statement of the salaries of all their subordinates,
which estimates and information the Mayor shall provide to the Board
of Managers at its first meeting thereafter, and the same shall be
entered in its minutes. The Common Council may hold hearings thereon
at which it may require the attendance of heads of departments and
their subordinates and may make inquiry concerning any part thereof.
The annual financial report of the prior fiscal
year shall be delivered to the Mayor and Common Council prior to May
1 of the following fiscal year. The Comptroller shall make the annual
financial report available to the general public. The Comptroller
shall prepare and publish in book or pamphlet form a full and accurate
statement of the financial condition of the City. The financial statement
shall include:
A.
A statement of all receipts of the City, from all
sources and of all accounts or revenues which may be due and uncollected
at the close of the fiscal year.
B.
A statement of the disbursements for all branches
of government during the fiscal year.
C.
A detailed statement of the indebtedness of the municipality
at the close of the fiscal year and the provisions made for payment
thereof, together with the purpose for which it was incurred.
[Amended 9-28-2021 by L.L. No. 2-2022]
A.
The Board of Managers except as otherwise provided
in this Charter and by law, shall determine the positions and numbers
of all City officers and employees, of each office, board and department.
B.
The Board of Managers subject to the approval of the
Common Council, except as otherwise provided in this Charter and by
law, shall have the authority to recommend the salaries or compensation
of all City officers and employees.
On or before September 15 of each fiscal year, the Board of Managers shall make an itemized statement, in writing, of the estimated revenues and expenditures of the City for the fiscal year which shall be known as its "annual estimate." The annual estimate shall contain an estimate of the probable revenues including the water and sewer rents which, in the judgment of the Board of Managers, will be received by the City during the fiscal year; a statement of the amount of the sinking fund, if any, which, in the judgment of the Board of Managers, is available and should be applied to the payment of the principal of any bonded indebtedness of the City falling due during said fiscal year; and a statement of all unexpended balances or estimated unexpended balances of the previous fiscal year remaining to the credit of the City or of any office, board or department thereof. The estimate of expenditures shall contain an estimate of the several amounts of money, including water and sewer expenses, which the Board of Managers deems necessary to provide for the expenses of conducting the business of the City in each board, department and office thereof and for the various purposes contemplated by this Charter and otherwise by law for said fiscal year; to pay the principal and interest of any bonded or other indebtedness of the City falling due during said fiscal year; to make the annual contribution to the sinking fund required by this Charter and otherwise by law; and the amount of any judgments recovered against the City and payable during said fiscal year. After said annual estimate shall have been completed, and no later than October 1 of each year, the Board of Managers shall submit such annual estimate in final form to the Common Council with a statement, in writing, of such reasons for such estimate as it may deem proper. The Common Council shall, as soon thereafter as may be possible, convene and consider said estimate. It shall give such public hearing(s) as deemed necessary to such persons as wish to be heard in reference thereto. After such hearing, and within 45 days after such estimate shall have been submitted to it, the Common Council shall adopt such estimate so submitted or shall amend any items therein contained and adopt said estimate as so amended. The Common Council may hold Special Session(s), as necessary, to consider overriding the mayors veto pursuant to the provisions of § C3-10. The Common Council shall not have the power to diminish or reject any item which relates to the indebtedness or the sums directed by the county to be levied within the City for state and county purposes or the sums lawfully payable within said fiscal year upon judgments or to the sinking fund.
When the Common Council shall have adopted the
final estimate of the Board of Managers or said estimate as amended
by it, the same shall be entered at large in its minutes and become
a part of its proceedings. The several sums estimated for expenditures
therein shall be and become appropriated in the amounts and for the
several departments, offices and purposes as therein specified for
said fiscal year. The several sums therein enumerated as estimated
revenues and the moneys necessary to be raised by tax in addition
thereto to pay the expenses of conducting the business of the City
and for the purposes contemplated by this Charter and otherwise by
law shall be and become applicable in the amounts therein named for
the purposes of meeting said appropriations. In case the revenues
received by the City exceed the amount of such estimated revenues
named in said annual estimate or in case there remain any unexpended
balances of appropriations made for the support of the City government
or for any other purpose, then such surplus revenues or such unexpended
balances shall, except as otherwise provided by law, remain upon deposit
as an unappropriated fund balance. Any transfers or appropriations
from the unappropriated fund balance shall be approved by resolution
of the Common Council. When any moneys or revenues are received by
any officer, board or department of the City, from any source other
than by municipal tax, which are not otherwise appropriated, such
moneys or revenues shall become part of the unappropriated fund balance.
[Amended 8-24-2021 by L.L. No. 1-2021]
No officer, board or department shall, during
any fiscal year, expend or contract to be expended any money or incur
any liability or enter into any contract which, by its terms, involves
the expenditure of money for any of the purposes for which provision
is made in the annual estimate in excess of the amounts appropriated
in said estimate, as adopted by the Common Council, for such officer,
board, department or purpose for such fiscal year, nor shall any such
board or officer expend or contract to expend any money or incur any
liability upon or by virtue of any open market order until an order,
in writing, made in triplicate, is submitted to the Comptroller, and
the Comptroller shall have certified thereon that unexpended funds,
appropriated for that purpose, are available to meet a claim therefor
if incurred. One of such copies shall be retained by the Comptroller,
one by the officer issuing the order and the third shall be delivered
to the person furnishing the merchandise or material or who shall
perform the service specified therein and be attached to the claim
presented to the Comptroller for audit. Any contract, verbal or written,
made in violation of this section shall be null and void as to the
City, and no moneys belonging to the City shall be paid thereon; provided,
however, that nothing therein contained shall prevent the making of
contracts for light or water, the collection and disposal or the disposal
of garbage, the collection and removal of rubbish and ashes, or the
cleaning of streets for periods exceeding one year. Nothing therein
contained shall prevent the making of contracts, authorized by law
and pursuant to the City's procurement policy, for periods exceeding
one year and as may be made available pursuant to § C6-9
of this Charter or § 29.00 of the Local Finance Law.
Any officer or member of any board or department
of the City, making or voting for any contract prohibited by the preceding
section or auditing any account or claim under such contract shall
be deemed guilty of a misdemeanor.
[Amended 8-24-2021 by L.L. No. 1-2021]
There may be a Purchasing Agent and such other positions under
the supervision of the Purchasing Agent as approved by the Board of
Managers. Appointments to all such positions shall be made by the
Mayor.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Common Council may, by legislative act,
create the office of Deputy Comptroller and Deputy Treasurer or authorize
the Comptroller and Treasurer to severally designate, in writing,
which written designation shall be filed with the City Clerk, a subordinate
to perform the duties of the office during the absence or disability
of such officer or during a vacancy in the office. If deputies for
each such office be authorized and appointed, they shall qualify in
the same manner as their superiors in office. If subordinates be authorized
as aforesaid to perform such duties, they shall qualify in the manner
specified in the legislative act authorizing the designation. Where
a deputy has been appointed and qualified or a subordinate designated,
in case of the absence or disability of the Comptroller or the Treasurer,
as the case may be, or during a vacancy in the office, the deputy
or person so designated shall discharge the duties of the office until
the Comptroller or Treasurer returns, the disability ceases or the
vacancy is filled.
[Amended 8-24-2021 by L.L. No. 1-2021]
The Purchasing Agent shall conduct procurement
activities of supplies, materials and equipment required by the various
departments, boards or offices of the City, except as may be otherwise
provided by this Charter, and shall, as directed by legislative act,
provide for the sale, exchange or other disposal of any surplus, used,
obsolete or depreciated personal property belonging to the City in
accordance with statute, this Charter and procedures adopted by the
Council.
The Purchasing Agent shall maintain records
of all sources solicited, prices quoted and prices paid for all supplies,
equipment, capital improvement projects and services purchased; purchase
orders and awards made; inspections of commodities or services received;
requisitions filed; and vendors furnishing commodities or services
to the City.
