S T A T E O F N E W Y O R K
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1717
2015-2016 Regular Sessions
I N S E N A T E
January 14, 2015
___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the town law, in relation to the office of town comp-
troller
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 1 of section 20 of the town
law, as amended by chapter 252 of the laws of 1990, is amended to read
as follows:
(a) Every town of the first class shall have a supervisor, four town
councilmen, unless the number of councilmen shall have been increased to
six or decreased to two as provided by this chapter, a town clerk, two
town justices, a town superintendent of highways, one assessor, a
receiver of taxes and assessments, A TOWN COMPTROLLER, as many town
policemen and such other employees as the town board may determine
necessary for the proper conduct of the affairs of the town. The super-
visor, town councilmen, town clerk, town justices, town superintendent
of highways and receiver of taxes and assessments in every such town
shall be elective. All other officers and employees in such a town shall
be appointed by the town board, except as otherwise provided by law. In
any town in which a town police department has been established pursuant
to law, or which town is a part of a county police district, the town
board may appoint not more than four civil officers who shall possess
all the powers and duties of constables in civil actions and proceedings
only, and shall be paid no salary by the town board but shall be enti-
tled to collect the statutory fees allowed by law in such civil actions
and proceedings. The clerk of the court of a town shall be employed and
discharged from employment only upon the advice and consent of the town
justice or justices.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06461-01-5
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S 2. Paragraphs (b) and (d) of subdivision 3 of section 20 of the town
law, as amended by chapter 131 of the laws of 1955, are amended to read
as follows:
(b) (1) The town board of any town of the first class[, or any town of
the second class having a population of over forty thousand according to
the latest federal census or state enumeration, may adopt a resolution
establishing the office of town comptroller and] SHALL appoint a town
comptroller who shall hold office until the first day of January next
succeeding the first biennial town election held after the time of his
OR HER appointment. On the first day of January next succeeding the
first biennial town election held after the time of the establishment of
such office, and biennially thereafter, the town board shall appoint a
comptroller who shall hold office for a term of two years. [The town
board of any town in which the office of town comptroller shall have
been established may adopt a resolution abolishing such office and upon
the expiration of the term of office of the incumbent such office shall
be abolished and no successor shall be appointed.]
(2) THE TOWN BOARD OF ANY TOWN OF THE SECOND CLASS HAVING A POPULATION
OF OVER FORTY THOUSAND ACCORDING TO THE LATEST FEDERAL CENSUS OR STATE
ENUMERATION MAY ADOPT A RESOLUTION ESTABLISHING THE OFFICE OF TOWN COMP-
TROLLER AND APPOINT A TOWN COMPTROLLER WHO SHALL HOLD OFFICE UNTIL THE
FIRST DAY OF JANUARY NEXT SUCCEEDING THE FIRST BIENNIAL TOWN ELECTION
HELD AFTER THE TIME OF HIS OR HER APPOINTMENT. ON THE FIRST DAY OF JANU-
ARY NEXT SUCCEEDING THE FIRST BIENNIAL TOWN ELECTION HELD AFTER THE TIME
OF THE ESTABLISHMENT OF SUCH OFFICE, AND BIENNIALLY THEREAFTER, THE TOWN
BOARD SHALL APPOINT A COMPTROLLER WHO SHALL HOLD OFFICE FOR A TERM OF
TWO YEARS. THE TOWN BOARD OF ANY TOWN IN WHICH THE OFFICE OF TOWN COMP-
TROLLER SHALL HAVE BEEN ESTABLISHED MAY ADOPT A RESOLUTION ABOLISHING
SUCH OFFICE AND UPON THE EXPIRATION OF THE TERM OF OFFICE OF THE INCUM-
BENT SUCH OFFICE SHALL BE ABOLISHED AND NO SUCCESSOR SHALL BE APPOINTED.
(d) The town board of any town [which has established the office of]
IN WHICH THERE IS A town comptroller pursuant to the provisions of para-
graph (b) of this subdivision, may establish the office of deputy comp-
troller and fix the salary therefor; and the town board of any such town
in which such office shall have been established may abolish such
office. It shall be the duty of the deputy comptroller to assist the
comptroller in the performance of his OR HER duties and if and when the
comptroller is absent or is unable to perform the duties of his OR HER
office for any other reason, such deputy shall have full power and
authority to perform all the duties of the comptroller so long as such
officer is either absent or otherwise incapable of performing his OR HER
duties.
S 3. Subdivision 3 of section 29 of the town law, as amended by chap-
ter 245 of the laws of 1973, is amended to read as follows:
3. Shall disburse such moneys only by checks payable to the person or
persons entitled thereto, which checks shall[, if the town board
requires such countersignature,] be countersigned by the town clerk, or
by the comptroller in towns [where the office of] IN WHICH THERE IS A
town comptroller [has been established]. When authorized by resolution
of the town board, such checks may be signed with the facsimile signa-
ture of the supervisor or other town officer whose signature is
required, as reproduced by a machine or device commonly known as a
checksigner. By resolution duly adopted, the town board may determine to
enter into a contract to provide for the deposit of the periodic payroll
of the town in a bank or trust company for disbursal by it in accordance
with provisions of section ninety-six-b of the banking law.
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S 4. Subdivision 9 of section 30 of the town law, as added by chapter
500 of the laws of 1945, is amended to read as follows:
9. Except in towns [where the office of] IN WHICH THERE IS A town
comptroller [has been created] the town clerk, when required by resol-
ution of its town board, shall countersign all checks required to be
signed by the supervisor.
S 5. Section 34 of the town law, as amended by chapter 105 of the laws
of 1960, subdivision 2 as amended by chapter 1049 of the laws of 1969,
is amended to read as follows:
S 34. Powers and duties of town comptroller. 1. In any town in which
[the office of] THERE IS A town comptroller [shall have been estab-
lished] and a town comptroller shall have been appointed and shall have
qualified, the powers of the town board of that town with respect to
auditing, allowing or rejecting all accounts, charges, claims or demands
against the town or the improvement districts thereof and with respect
to the examining, auditing and certification of accounts and receipts of
town officers, and making provision for preparing and publishing or
posting lists of all such accounts, charges, claims or demands after the
audit or rejection thereof, including the powers conferred and duties
imposed upon the town board in relation to auditing and approving
certain claims pursuant to sections two hundred eighty-four and two
hundred eighty-five of the highway law, shall devolve upon and thereaft-
er be exercised by such town comptroller, during the continuance of such
office; and with respect to the powers so conferred and the duties so
imposed he OR SHE shall be the town board of the town during the contin-
uance of such office. The comptroller[, when required by resolution of
the town board,] shall countersign all checks required to be signed by
the supervisor. The comptroller shall annually audit the fiscal affairs
of each improvement district in said town operating under article thir-
teen of this chapter and report thereon in writing to the town board.
2. In any town in which [the office of] THERE IS A town comptroller
[shall have been established] and a town comptroller shall have been
appointed and shall have qualified, [the town board may by ordinance
provide that either or both of] the following powers conferred and
duties imposed upon the supervisor under section one hundred twenty-five
of this chapter shall devolve upon and be exercised by such town comp-
troller during the continuance of such office: (a) the keeping of sepa-
rate appropriation accounts and preventing funds or appropriation
accounts from being overdrawn; [or] AND (b) the drawing upon funds or
appropriations, provided the counter-signature of the supervisor shall
be required. The town comptroller shall furnish to the supervisor such
information and data as the supervisor may require for the purpose of
enabling him OR HER to exercise his OR HER powers and perform his OR HER
duties or make reports required by law.
S 6. Section 124 of the town law, as amended by chapter 390 of the
laws of 1983, is amended to read as follows:
S 124. Designation of the comptroller as accounting officer. 1. (A)
Notwithstanding any other provision of this chapter, [the town board of
a town in which the office of comptroller has been established may, by
resolution, determine that such officer] IN A TOWN OF THE FIRST CLASS
THE COMPTROLLER shall be the accounting officer of the town[. In such
event,] AND all of the accounting duties of the town supervisor shall be
transferred to and be performed by the comptroller.
(B) NOTWITHSTANDING ANY OTHER PROVISION OF THIS CHAPTER, THE TOWN
BOARD OF A TOWN OF THE SECOND CLASS IN WHICH THE OFFICE OF COMPTROLLER
HAS BEEN ESTABLISHED MAY, BY RESOLUTION, DETERMINE THAT SUCH OFFICER
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SHALL BE THE ACCOUNTING OFFICER OF THE TOWN, IN SUCH EVENT, ALL OF THE
ACCOUNTING DUTIES OF THE TOWN SUPERVISOR SHALL BE TRANSFERRED TO AND BE
PERFORMED BY THE COMPTROLLER.
2. In addition to keeping detailed accounting records, the comptroller
shall prepare and transmit to the town clerk the report required by
subdivision ten or, if the town board shall so determine, the report
required by subdivision ten-a of section twenty-nine of this chapter.
He OR SHE shall also render to the town board the detailed monthly
statement required by section one hundred twenty-five of this chapter,
and shall prepare and submit to the state department of audit and
control the report required by section thirty of the general municipal
law.
3. Notwithstanding any other provision of the highway law, social
services law, or this chapter, no money shall be paid out by the super-
visor except upon the warrant of the town comptroller. Every officer
required to submit a monthly statement to the town supervisor pursuant
to subdivision one of section twenty-seven of this chapter shall furnish
a copy thereof to the town comptroller.
4. Nothing in this section shall be construed to relieve the town
supervisor of his OR HER duties as treasurer of the town pursuant to
subdivisions one, two, three and four of section twenty-nine of this
chapter.
S 7. This act shall take effect immediately.