N.Y. Alternative County Government Law Section 251
Powers and duties

The director of finance, or county treasurer, as the case may be, subject to the powers and authority of the board of supervisors and of the county executive, shall:


Be the chief fiscal officer of the county.


Have charge of the administration of all the financial affairs of the county, except as otherwise provided in this chapter.


Receive and have custody of all public funds belonging to or handled by the county.


Collect all taxes, assessments, license fees and other revenues of the county for whose collection the county is responsible, except those payable by law to the county clerk or sheriff.


Deposit all funds coming into his hands in such depositories as may be designated by resolution of the board of supervisors, or if no such resolution be adopted then as designated by the county executive, subject to the requirements of law as to depositories and depositories’ undertakings.


Have supervision over and be responsible for the disbursement of all county funds.


Require reports of receipts and disbursements from all spending agencies of the county to be made daily, or at such intervals as may be required by county act.


Submit to the board of supervisors annually on or before the first day of February a complete financial statement containing a general balance sheet for the county, and at such other times as may be required by county act.


Have charge of the administration of the function of assessment of real property for taxation, in the event such function shall be transferred from units of local government to the county, unless otherwise delegated by local law.


Perform all the duties required by any law to be performed by the county treasurer, unless such duties shall have been assigned to some other county department or officer.


Have the custody, investment and management of any sinking funds provided for the payment or redemption of county debts.


Perform such additional and related duties as the board of supervisors shall require by county act.

Source: Section 251 — Powers and duties, https://www.­nysenate.­gov/legislation/laws/ACG/251 (updated Sep. 22, 2014; accessed Nov. 25, 2023).

Nov. 25, 2023

Last modified:
Sep. 22, 2014

§ 251’s source at nysenate​.gov

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