Information for Town Officials - New York State Comptroller

Office of the NEW YORK STATE

COMPTROLLER

Information for Town Officials

New York State Comptroller

THOMAS P. DiNAPOLI

NOVEMBER 2020

November 2020

Dear Friends:

The Office of the State Comptroller is committed to helping local governments throughout New York State serve their residents well. Our Division of Local Government & School Accountability operates out of regional offices in Binghamton, Buffalo, Glens Falls, Hauppauge, Newburgh, Rochester and Syracuse, as well as our Albany headquarters, conducting audits, offering technical assistance, providing training, and publishing reports and guidance on a range of pertinent topics.

We appreciate the challenges town officials face as they strive to meet the needs of their constituents in the most economical and practical ways possible. The 2020 edition of Information for Town Officials has been designed as a resource to help you understand and carry out the varied responsibilities of your office. In addition, we offer publications, online resources, technical assistance and training programs as tools to support your efforts. Our experienced and dedicated professional staff stands ready to assist you with any questions or issues that may arise.

I applaud your dedication to public service, and I look forward to working with you to ensure that our town governments are responsive, cost-effective, transparent and accountable. Best wishes.

Sincerely,

Thomas P. DiNapoli State Comptroller

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November 2020

Dear Town Official:

It is our pleasure to provide you with the 2020 edition of Information for Town Officials published by the Division of Local Government and School Accountability in the Office of the State Comptroller. This guide was prepared to help you comply with the various duties and responsibilities of your office and to help you understand and strengthen your town's finances.

As you are aware, towns are responsible for a variety of important services including roadways, public safety, sanitation and recreation. They also administer services in thousands of special districts throughout the State. Taxpayers expect all of these services to be delivered effectively and efficiently. Managing all your town's functions may seem daunting, especially to those of you who are newly elected. Our office welcomes the opportunity to work with you to help you fulfill your responsibilities.

In addition to this guide, the Division offers many other resources and publications, including a series of Local Government Management Guides, Accounting and Reporting Manuals and Research Reports. We also provide technical assistance, offer frequent training opportunities and can issue legal opinions when needed. Please visit our website at to find more information on these resources. If I can be of further assistance, please feel free to reach out to me at (518) 474-4037 or eauerbach@osc..

Sincerely,

Elliott Auerbach Deputy Comptroller Division of Local Government and School Accountability

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Information for Town Officials

Table of Contents

Chapter 1 - Town Classes, Officers, and Districts

7

Classification of Towns........................................................................................................................................ 7 Suburban Towns........................................................................................................................................... 8

Town Board......................................................................................................................................................... 9 Meetings....................................................................................................................................................... 9

Town Officers.................................................................................................................................................... 10 Supervisor................................................................................................................................................... 11 Deputy Supervisor...................................................................................................................................... 11 Town Clerk.................................................................................................................................................. 11 Town Justice............................................................................................................................................... 12 Superintendent of Highways....................................................................................................................... 12 Assessor..................................................................................................................................................... 12 Board of Assessment.................................................................................................................................. 12 Collecting Real Property Taxes.................................................................................................................. 12 Town Director of Purchasing....................................................................................................................... 13 Town Attorney............................................................................................................................................. 13 Town Comptroller........................................................................................................................................ 13 Other Offices.............................................................................................................................................. 13

Boards and Special Districts............................................................................................................................. 14 Fire Districts and Fire Protection Districts......................................................................................................... 14

Joint Fire Districts....................................................................................................................................... 14

Chapter 2 - Fiscal Responsibilities and Requirements

15

Supervisor as Fiscal Officer.............................................................................................................................. 15 Transition Into Office................................................................................................................................... 17

Accounting Records.......................................................................................................................................... 18 Safeguarding Records................................................................................................................................ 19

Funds................................................................................................................................................................. 20 Town Funds and Account Groups............................................................................................................... 20

Revenues and Investments............................................................................................................................... 24 Types of Revenues and Sources................................................................................................................ 24 Investment of Idle Funds............................................................................................................................. 24 Ingredients of an Investment Program........................................................................................................ 24 Program Procedures................................................................................................................................... 26 Types of Investments.................................................................................................................................. 26

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