N.Y. ACG Law § 251

§ 251. Powers and duties. The director of finance, or county\ntreasurer, as the case may be, subject to the powers and authority of\nthe board of supervisors and of the county executive, shall:\n 1. Be the chief fiscal officer of the county.\n 2. Have charge of the administration of all the financial affairs of\nthe county, except as otherwise provided in this chapter.\n 3. Receive and have custody of all public funds belonging to or\nhandled by the county.\n 4. Collect all taxes, assessments, license fees and other revenues of\nthe county for whose collection the county is responsible, except those\npayable by law to the county clerk or sheriff.\n 5. Deposit all funds coming into his hands in such depositories as may\nbe designated by resolution of the board of supervisors, or if no such\nresolution be adopted then as designated by the county executive,\nsubject to the requirements of law as to depositories and depositories'\nundertakings.\n 6. Have supervision over and be responsible for the disbursement of\nall county funds.\n 7. Require reports of receipts and disbursements from all spending\nagencies of the county to be made daily, or at such intervals as may be\nrequired by county act.\n 8. Submit to the board of supervisors annually on or before the first\nday of February a complete financial statement containing a general\nbalance sheet for the county, and at such other times as may be required\nby county act.\n 9. Have charge of the administration of the function of assessment of\nreal property for taxation, in the event such function shall be\ntransferred from units of local government to the county, unless\notherwise delegated by local law.\n 10. Perform all the duties required by any law to be performed by the\ncounty treasurer, unless such duties shall have been assigned to some\nother county department or officer.\n 11. Have the custody, investment and management of any sinking funds\nprovided for the payment or redemption of county debts.\n 12. Perform such additional and related duties as the board of\nsupervisors shall require by county act.\n