What's happening
This bill requires all first class towns in New York to have a town comptroller and clarifies their powers and duties.
Why it matters
Increases financial oversight and accountability. By mandating a town comptroller in all first class towns, the bill ensures a dedicated official is responsible for auditing, approving, or rejecting financial claims, and producing regular financial reports, helping to prevent mismanagement or misuse of town funds.
Separates financial powers and duties. The legislation transfers many accounting and auditing functions from the town board and supervisor to the comptroller, creating clearer checks and balances within local government and reducing the risk of conflicts of interest.
Standardizes roles across towns. By clarifying and unifying the powers and duties of town comptrollers, the bill reduces ambiguity and variation in how towns manage and oversee public funds, potentially leading to more consistent financial practices and easier public scrutiny.
Affects town operations and staffing. The requirement for a town comptroller (and possible deputy) means towns will need to allocate budget and resources for these positions, which could impact local government structure and spending priorities.
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Who cares
First-class town boards
The bill would require them to appoint a town comptroller rather than leave creation of the office optional.
Town comptrollers
The bill would make them responsible for appropriation accounts and drawing on funds wherever a comptroller serves, and automatically make them the accounting officer in first-class towns.
Town supervisors
Supervisors in first-class towns would transfer their accounting duties to the comptroller while retaining their duties as town treasurer.
Second-class town boards with populations over 40,000
They would retain the option to establish a comptroller’s office and designate the comptroller as the town’s accounting officer.
Headline styles
Require Town Comptrollers
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Full text
4 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1370
2017-2018 Regular Sessions
IN SENATE
January 9, 2017
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 comptroller
The People of the State of New York, represented in Senate and Assembly, 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 supervisor, 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 entitled 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.
LBD01831-01-7
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§ 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 comptroller 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 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.
(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 paragraph (b) of this subdivision, may establish the office of deputy comptroller 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.
§ 3. Subdivision 3 of section 29 of the town law, as amended by chapter 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 signature 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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§ 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 resolution of its town board, shall countersign all checks required to be signed by the supervisor.
§ 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:
§ 34. Powers and duties of town comptroller. 1. 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 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 thereafter 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 continuance 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 thirteen 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 comptroller during the continuance of such office: (a) the keeping of separate 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.
§ 6. Section 124 of the town law, as amended by chapter 390 of the laws of 1983, is amended to read as follows:
§ 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
S. 1370 4
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 supervisor 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.
§ 7. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
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 H 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 the 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
2015-16: 51717 - Local Government
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.