600 - County auditor; term; duties. - New York Statutes

§ 600. County auditor; term; duties. 1. The board of supervisors shall have power to create the office of county auditor, who shall be appointed for the term for which the membership of such board appointing him was elected. Except as hereinafter provided, he shall audit all claims, accounts and demands which are made county charges by law and which otherwise would be audited by the board of supervisors. By local law or resolution, the board of supervisors may limit such audit to certain types or classes of claims, may fix rules governing the presentation to and the audit by such auditor and such other matters as may be deemed proper. Within such authorization the county treasurer shall pay the amounts audited and certified by such auditor as if the same had been audited by the board of supervisors. He shall not be removed during his term without written charges and the opportunity to be heard. The board may provide for the purchase of supplies and equipment through such auditor and may prohibit such auditor from auditing his own orders as purchasing agent and such other matters as shall be deemed advisable. 2. In any county having no county comptroller the board of supervisors, by local law or resolution may provide that it shall also be the duty of the county auditor to examine and audit, at times to be determined by the board of supervisors, the books, records, vouchers and other papers pertaining to the money, funds and property of any county officer or department specified in such local law or resolution and render a report thereon to the board of supervisors as to whether proper books and records have been kept and all money and property accounted for.