N.Y. CNT Law § 575

§ 575. County comptroller; term; vacancy. The office of county\ncomptroller may be created in any county upon the adoption of a\nproposition submitted at a general election. The board of supervisors of\nits own motion by local law adopted prior to September first in any\nyear, may create the office of county comptroller. Any such local law\nshall be subject to a mandatory referendum. A copy of such local law\nduly certified by the clerk of the board shall be filed forthwith with\nthe board of elections of the county which shall cause the proposition\nto be submitted at the next general election occurring not less than\nsixty days after the local law is filed with the board. Upon the filing\nwith the board of elections prior to September first in any year of a\npetition duly signed and acknowledged or authenticated in the same\nmanner as a primary petition, by electors of the county equal to at\nleast five per centum of the total vote cast for governor in the county\nat the last general election at which a governor was elected, praying\nthat the office of county comptroller be created in the county, the\nboard of elections shall cause the proposition to be submitted to the\nelectors of the county at the next general election following the filing\nof the petition. The proposition shall be substantially in the following\nform: "Shall the office of county comptroller be created in the county\nof .......... ?" The proposition shall be submitted to the electors of\nthe county in the manner provided by this chapter for the submission of\na mandatory or permissive referendum. If the vote be in the affirmative,\nat the first general election held thereafter there shall be elected a\ncounty comptroller whose term shall be three years from and including\nthe first day of January following his election. Until such office be\nabolished in the same manner as created, there shall continue to be\nelected a county comptroller for the term of three years. The county\ncomptroller shall, before he enters upon the duties of his office, take\nthe constitutional oath of office and execute to the county and file an\nofficial undertaking as provided in section eleven of the public\nofficers law. Any vacancy in the office of county comptroller shall be\nfilled by the governor in the same manner as other elective county\nofficers.\n