S T A T E O F N E W Y O R K
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5793
2023-2024 Regular Sessions
I N A S S E M B L Y
March 23, 2023
___________
Introduced by M. of A. FLOOD -- read once and referred to the Committee
on Local Governments
AN ACT to amend the county law, in relation to extending audit authority
over industrial development authorities and local development corpo-
rations to each county comptroller
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.
LBD07613-01-3
A. 5793 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 county of Nassau, examine and audit
on his OR HER 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) AUDIT OR REVIEW
AN AUDIT OF INDUSTRIAL DEVELOPMENT AUTHORITIES AND LOCAL DEVELOPMENT
CORPORATIONS OPERATING WITHIN THE COUNTY AND AUDIT OR REVIEW AN AUDIT
PRIOR TO THE RENEWAL OR RENEGOTIATION OF A PILOT AGREEMENT BY SUCH ENTI-
TIES; AND (N) 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.