§ 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; (1) 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.