N.Y. CNT Law § 600

§ 600. County auditor; term; duties. 1. The board of supervisors shall\nhave power to create the office of county auditor, who shall be\nappointed for the term for which the membership of such board appointing\nhim was elected. Except as hereinafter provided, he shall audit all\nclaims, accounts and demands which are made county charges by law and\nwhich otherwise would be audited by the board of supervisors. By local\nlaw or resolution, the board of supervisors may limit such audit to\ncertain types or classes of claims, may fix rules governing the\npresentation to and the audit by such auditor and such other matters as\nmay be deemed proper. Within such authorization the county treasurer\nshall pay the amounts audited and certified by such auditor as if the\nsame had been audited by the board of supervisors. He shall not be\nremoved during his term without written charges and the opportunity to\nbe heard. The board may provide for the purchase of supplies and\nequipment through such auditor and may prohibit such auditor from\nauditing his own orders as purchasing agent and such other matters as\nshall be deemed advisable.\n 2. In any county having no county comptroller the board of\nsupervisors, by local law or resolution may provide that it shall also\nbe the duty of the county auditor to examine and audit, at times to be\ndetermined by the board of supervisors, the books, records, vouchers and\nother papers pertaining to the money, funds and property of any county\nofficer or department specified in such local law or resolution and\nrender a report thereon to the board of supervisors as to whether proper\nbooks and records have been kept and all money and property accounted\nfor.\n