N.Y. ACG Law § 301

§ 301. Powers and duties. The county comptroller shall:\n 1. Examine, audit and verify all books, records and accounts kept by\nthe various administrative units, offices, officials paid from county\nfunds, institutions and other agencies of the county, including bond and\nnote registers and trust accounts, and the accrual and collection of all\ncounty revenues and receipts, and for this purpose have access to all\nsuch books, records and accounts at any time.\n 2. Procure from the depositories with which the director of finance\nshall have deposited the funds and moneys coming into his possession,\nstatements, at least monthly, of all moneys deposited by the director of\nfinance or paid out pursuant to his order, and reconcile such statements\nwith the county accounts.\n 3. Prescribe such methods of accounting for the county and other units\nof local government of the county as he may deem necessary, provided the\nsame shall have been approved by the state comptroller and county\nexecutive.\n 4. Submit to the board of supervisors periodic reports in such form\nand detail and at such times as may be prescribed by county act.\n 5. Be the auditing authority of the county.\n 6. Perform such additional and related duties as the board of\nsupervisors shall require by county act.\n