Relates to the office of town comptroller

BILL NUMBER:S1717

Title of bill

An act to amend the town law, in relation to the office of town comptroller

Purpose

To require the appointment of a town comptroller in every town of the first class.

Summary of provisions

Section 1. Amends paragraph (a) of subdivision 1 of section 20 of the town law (TWN) to add town comptroller to the list of required officers in towns of the first class.

Section 2. Amends paragraphs (b) and (d) of subdivision 3 of TWN § 20 to require the appointment of a town comptroller in towns of the first class. In towns of the second class, appointment of a town comptroller would remain at the option of the town board.

Section 3. Amends TWN § 29(3) to make conforming changes. Section 4. Amends TWN § 30(9) to make conforming changes. Section 5. Amends TWN

§ 34 to make conforming changes.

Section 6. Amends TWN § 124 to designate the town comptroller as the accounting officer in towns of the first class. This section also provides for the optional designation of the town comptroller as the accounting officer in towns of the second class.

Section 7. Effective date.

Existing law

Under current law, establishment of the town comptroller position is at the option of the town board in both first class and second class towns.

Justification

Towns of the first class are the larger towns in New York, generally with a population of ten thousand or more residents, and annual budgets that can be in the tens of millions of dollars, if not more. Town Law currently provides for the appointment of a town comptroller at the option of the town board. Where the office of town comptroller has been established, all town functions relating to: auditing; allowing or rejecting of accounts, charges, claims or demands against the town; and with respect to the: examining, auditing and certification of accounts and receipts of town officers devolve upon the town comptroller. This position provides an important layer of review and a "check" on the finances of a town in order to ensure that taxpayer dollars are being property allocated and utilized.

Although many town boards across the state have authorized the town comptroller position, not all have. The office of town comptroller serves as an important check on town finances and provides and extra

layer of oversight to ensure the proper use of taxpayer dollars. Given the size and complexity of town budgets, particularly in larger first class towns, a town comptroller should be mandatory in such towns, while remaining an option in smaller second class towns.

Legislative history

New bill.

Fiscal implications

To be determined.

Effective date

This act shall take effect immediately.