New York Laws
Article 6 - Department of Finance
250 - Department of Finance.

ยง 250. Department of finance. The head of the department of finance
shall be the director of finance, except that in counties adopting the
county administrator form, the head of the department shall be the
county treasurer. The director of finance shall be appointed as provided
in section two hundred two. In counties adopting the county manager
form, the county director form or the county president form, the office
of county treasurer is abolished and the functions, powers and duties of
the office, except as otherwise expressly provided, shall devolve upon
the department of finance. In a county in which the office of county
treasurer is abolished, the county treasurer in office at the time the
alternative form becomes effective in the county, shall perform the
duties of director of finance, unless a vacancy otherwise occurs, until
the expiration of the term for which he was elected county treasurer.
Whenever in this chapter the term "director of finance" is used, it
shall be deemed to mean and to refer to the county treasurer in counties
adopting the county administrator form of government.