New York Laws
Article 8 - Finances
124 - Designation of the Comptroller as Accounting Officer.

§ 124. Designation of the comptroller as accounting officer.
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 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.

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 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.

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.

Nothing in this section shall be construed to relieve the town
supervisor of his duties as treasurer of the town pursuant to
subdivisions one, two, three and four of section twenty-nine of this
chapter.

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