L. 1920, ch. 835. County comptroller. § 235. troller shall superintend the fiscal affairs of the county pursuant to law and audit all bills for the expenses of the several county officials for repairs and maintenance of the several county offices and buildings and the expenses of the county officials and all other bills that are properly chargeable to the county, or paid by moneys of the county, and when so audited they shall have the same force and effect as if audited by the board of supervisors and shall be paid by the county treasurer upon the warrant of the comptroller. He shall keep a separate account with every officer and department and with each improvement for which funds are appropriated or raised by tax or assessment. No warrant shall be drawn for the payment of any claim or obligation of the county unless it state particularly against which of such funds it is drawn. No fund shall be overdrawn nor shall any warrant be drawn against one fund to pay a claim chargeable to another. The county comptroller shall cause each claim upon presentation to him to be numbered consecutively, and the number, date of presentation, the name of the claimant and a brief statement of the character of each claim, shall be entered in a book kept for such purpose, which shall at all times during office hours be so placed as to be convenient for public inspection and examination. The comptroller shall cause to be kept in his office such books as are necessary to contain all claims and accounts against the county presented to him for audit, and the action taken by him on each, and a record of the money appropriated by the board of supervisors for the benefit of the county buildings and officers and the amount drawn thereon, and a record of all contracts or agreements made for supplies to be furnished any county building or county office. The county comptroller shall report to the board of supervisors at each regular meeting thereof the balance of the appropriation to each department remaining unexpended. A county comptroller first elected in any county as above provided is authorized after he enters upon the discharge of his duties to employ such expert accountants as may be necessary in opening the proper books in his office and in establishing the financial system herein provided for such time as he shall deem necessary, not exceeding ninety days, and the expense thereof shall be a county charge. All bonds of the county for whatever purpose issued shall be advertised and sold by the county comptroller. He shall cause to be published, for such time as the board of supervisors shall prescribe, a notice containing a description of the bonds to be sold, the manner and place of sale, and the time when the same shall be sold. Award shall be made to the highest bidder. At any sale of bonds the county comptroller may reject all bids and readvertise, if in his opinion the price offered is inadequate. All bonds shall be signed in the name of the county, by the chairman of the board of supervisors and county treasurer and countersigned by the county comptroller. A list of all bonds issued by the county shall be kept in the county comptroller's office and when any bonds are paid by the county treasurer they shall be presented by him to the county comp §§ 235-a-235-b. County comptroller. L. 1920, ch. 835. troller for cancellation. In case of refusal or neglect of such comptroller to audit any bill presented for audit for the full amount claimed, the claimant shall be unprejudiced by such refusal or neglect and shall have the right to apply to the supreme court for such relief as may be just and equitable. (Added by L. 1909, ch. 466, and amended by L. 1910, ch. 8 and L. 1920, ch. 835, in effect May 19, 1920.) Powers and duties.-Matter of Obelisk Waterproof Co. v. Cloher (1920), 111 Misc. 1. Mandamus to compel comptroller to audit claim. Matter of Obelisk Waterproof Co. v. Cloher (1920), 111 Misc. 1. § 235-a. Audit of records.-The county comptroller shall examine and audit the books, records and accounts of the county treasurer and those of the various offices, bureaus, departments and institutions of the county at least once yearly and at such other times as he may elect or as the board of supervisors may direct. He shall, as soon as may be after having made such an examination and audit, report to the board of supervisors whether or not such books, records and accounts are accurately kept, whether or not all county funds and properties are accounted for and whether the business of the office is being transacted pursuant to law and the rules and regulations of the board of supervisors. He shall procure from the depositaries with which the county treasurer shall have deposited funds and moneys coming into his possession statements, at least monthly, of all moneys which have been deposited by the county treasurer or paid out pursuant to his order, and shall reconcile such statements with the accounts kept by him and with those kept by the treasurer. He shall have access to the books of the county treasurer at all times. (Added by L. 1920, ch. 835, in effect May 19, 1920.) § 235-b. Reports.-The comptroller shall, within thirty days after the close of each fiscal year, prepare and publish in book or pamphlet form a full and accurate statement in detail verified by his oath, showing: (1) the receipts of revenues of the county from all sources, and accounts which may be due to the county and uncollected at the close of the fiscal year; (2) the disbursements from all county funds and the expenditures in all branches of the county government during the fiscal year, together with the sum or sums, if any, expended but not paid during the year; (3) the indebtedness of the county at the close of the fiscal year, the provisions made for the payment thereof together with the purpose for which it was incurred; (4) summarized statements of receipts and payments of the county treasurer from other than county funds; (5) the balance in each. fund at the beginning and at the end of the fiscal year; and (6) such other information as may be required by the board of supervisors. (Added by L. 1920, ch. 835, in effect May 19, 1920.) L. 1920, ch. 835. County comptroller. §§ 237, 238. § 236. County employees; how paid.-Before presentation to the county. comptroller of the claims or payrolls for services rendered to the county, or for services of subordinate officials, such claims shall be certified by the county officer appointing or employing such persons to the effect that such persons were regularly appointed to or employed in the positions held by them; that the services represented were actually performed and that the compensation demanded in said claims and the amounts contained in such payrolls were correct. Upon the presentation of such claims or payrolls to the county comptroller by the several county officers he shall audit the same, and transmit a certified transcript of such claims or payrolls as audited by him to the county treasurer. All original payrolls and claims for services shall be filed in the office of the county comptroller and transcripts thereof in the office of the county treasurer. All county employees and county officers shall be paid by warrants issued by the county comptroller upon the county treasurer. (Added by L. 1909, ch. 466, and amended by L. 1920, ch. 835, in effect May 19, 1920.) § 237. Filing and verification of accounts.-Each account or claim presented to the county comptroller for audit shall be approved by the officer or head of department incurring the same; such claim or account shall be verified by the person presenting it to the effect that it is just, true and correct; that no part thereof has been paid or otherwise settled; that the prices charged in such accounts or claims are correct and just, and, if there is any contract or agreement therefor, that the prices are in accordance with such contract or agreement, a copy of which must be attached to said account or claim. All orders or warrant for the payment of any claims or accounts audited by the county comptroller and ordered paid shall be drawn and signed by the county comptroller before the same are paid by the county treasurer. (Added by L. 1909, ch. 466, and amended by L. 1920, ch. 835, in effect May 19, 1920.) § 238. Purchase of supplies by county officers; sheriff to be custodian of buildings.-County officers may purchase for the use of the buildings or offices of which they have charge or custody all supplies necessary for their support and maintenance, all accounts for which shall be presented to the county comptroller for audit, and in case any purchase or contract shall involve an expense exceeding two hundred dollars it shall be let to the lowest responsible bidder, after public advertisement such as the board of supervisors shall prescribe. The superintendent or custodian of a county building, a county officer, county comptroller or supervisor shall not be directly or indirectly interested in a contract or purchase of supplies by any such superintendent or custodian or county officer. All written contracts or agreements for supplies for any county building or office shall be made in duplicate, one copy of which shall be filed in the office of the county comptroller and one copy in the office of the superintendent or custodian of the § 240. County charges. L. 1920, ch. 835. county building or county office for which such contracts were made. The sheriff of the county shall be the superintendent and custodian of the county jail and such other of the county buildings as the board of supervisors shall designate and shall, except in counties having a superintendent of buildings or similar officers appointed or elected pursuant to law, make all contracts for heating, lighting and the care and maintenance of the buildings of which he is custodian. (Added by L. 1909, ch. 466, and amended by L. 1920, ch. 835, in effect May 19, 1920.) § 240. County charges. Constitutionality of subdivision 16.-Subdivision 16 of this section which provides that "The reasonable costs and expenses in proceedings before the governor for the removal of any county officer upon charges preferred against him, including the taking and printing of the testimony therein," are proper charges against a county, does not offend against the Constitution, article viii, § 10. Gavin v. Board of Supervisors (1917), 221 N. Y. 222, 116 N. E. 996, affg. 174 App. Div. 900, 159 N. Y. Supp. 1114. Removal of county officer by Governor; costs of defense.-The provisions of this section making the reasonable cost and expense in proceedings before the Governor for the removal of a county officer upon charges a county charge only applies where the county officer has made a successful defense to the charges against him. Where the proceeding results in the removal of a county officer by the Governor for official misconduct, he is not entitled to charge the costs of his defense against the county. People ex rel. Moss v. Board of Supervisors (1917), 178 App. Div. 716, 165 N. Y. Supp. 511, appeal dismissed 221 N. Y. 367, 117 N. E. 578. There is no greater objection to the payment of the costs and expenses incurred by a public officer in defending himself against charges of misconduct than there is to the payment of the costs and expenses incurred in the prosecution of such charges. Hence, where a sheriff defended himself against charges of official misconduct presented to the governor, which charges were dismissed, the board of supervisors of his county properly allowed the expenses incurred by him in such defense. Gavin v. Board of Supervisors (1917), 221 N. Y. 222, 116 N. E. 996, affg. 174 App. Div. 900, 159 N. Y. Supp. 1114. Reimbursement of district attorney for traveling expenses.-Although a district attorney may legally claim reimbursement for travelling expenses necessarily incurred in criminal investigations and requiring his attendance in different parts of the county, he is not entitled to expenses incurred at the county seat or while travelling between his residence and the county seat. Opinion of State Comptroller (1917), 11 State Dep. Rep. 596. Fees of justice of the peace.-A justice of the peace is not entitled to fees for making returns required in cases prosecuted by indictment. Opinion of State Comptroller (1917), 11 State Dep. Rep. 582. L. 1918, chs. 606, 607. Canal claims. § 1. COURT OF CLAIMS. Jurisdiction in respect of terminated highway contracts; See Highways, L. 1919, ch. 459. L. 1918, ch. 606.-An act to extend the time for filing existing claims against the state for compensation or damages for or on account of the appropriation of property in connection with the construction of improved canals and canal terminals, and giving the court of claims jurisdiction. § 1. The court of claims shall have jurisdiction of and may hear and determine any claim against the state, heretofore accrued, which shall be filed within one year after this act takes effect, for compensation or damages for or on account of the appropriation by the state of any lands, structures, waters, franchises, or other property in connection with the improvement of the Erie, Champlain and Oswego canals, as provided by chapter one hundred and forty-seven of the laws of nineteen hundred and three, and acts amendatory thereof and supplemental thereto, the Cayuga and Seneca canals, as provided by chapter three hundred and ninety-one of the laws of nineteen hundred and nine, and acts amendatory thereof and supplemental thereto, and for the purpose of furnishing proper terminals and facilities for barge canal traffic, as provided for by chapter seven hundred and forty-six of the laws of nineteen hundred and eleven, and acts amendatory thereof and supplemental thereto, notwithstanding the lapse of time since the accrual of the claim; but nothing herein contained shall be deemed to shorten the time within which any such claim may be hereafter filed pursuant to any statute giving such court jurisdiction of a claim accruing within two years before the filing thereof. L. 1918, ch. 607.-An act authorizing the court of claims to hear certain claims. § 1. Notwithstanding any provisions of section two hundred and sixtyfour of the code of civil procedure to the contrary, the court of claims is hereby authorized to hear, audit and determine any and all claims arising in or during the performance of any public contract or contracts for the construction of a public work or works to which the state or any department or duly authorized commission thereof is a party, by reason of the fact that during the performance thereof statutory provisions were enacted subsequent to the signing of such contract or contracts and the claimant was thereby damaged to an extent not reasonably to be anticipated when such contract or contracts were made. No such claim shall be heard, audited or determined unless it shall have been filed with the court of claims within six months after the date on which this act shall take effect. L. 1919, ch. 175.-An act to confer jurisdiction on the court of claims to hear, rehear and determine certain claims. |