S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    703
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              January 6, 2023
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the county law, in relation to  authorizing  the  county
   comptroller to audit the financial records of such county's respective
   industrial development agency

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 577 of the county law, as  amended
 by chapter 474 of the laws of 1988, is amended to read as follows:
   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 audit-
 ed 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  allow-
 ance  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  OR HER 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  deliv-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03278-01-3
              

 S. 703                              2
 
 ered  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; (1) in [the] EACH county [of Nassau], examine
 and audit on his OR HER own motion or when directed to do so  by  resol-
 ution  of  the  board  of supervisors all accounts, contracts, books and
 records of the [Nassau county] MUNICIPAL industrial  development  agency
 IN THEIR RESPECTIVE COUNTY as established by [section nine hundred twen-
 ty-two]  ARTICLE  EIGHTEEN-A  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. This act shall take effect immediately.