Bill Text: NY A02872 | 2011-2012 | General Assembly | Introduced

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Bill Title: Permits town boards to complete the annual accounting within sixty days after the close of the town's fiscal year in conformity with section 30 of the general municipal law.

Spectrum: Moderate Partisan Bill (Republican 4-1)

Status: (Introduced - Dead) 2012-02-08 - enacting clause stricken [A02872 Detail]

Download: New_York-2011-A02872-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2872
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 20, 2011
                                      ___________
       Introduced  by  M. of A. CALHOUN, KOLB, RABBITT, SAYWARD, THIELE -- read
         once and referred to the Committee on Local Governments
       AN ACT to amend the town law, in relation to permitting town  boards  to
         complete  the  annual  accounting within sixty days after the close of
         the town's fiscal year
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Subdivision 1 of section 62 of the town law, as amended by
    2  chapter 358 of the laws of 1973, is amended to read as follows:
    3    1. The town board of every town shall [meet on or before the twentieth
    4  day of January in each year for the purpose of  making]  PRODUCE  WITHIN
    5  SIXTY DAYS AFTER THE CLOSE OF THE TOWN'S FISCAL YEAR the annual account-
    6  ing  by  town  officers and employees as required by section one hundred
    7  twenty-three of this chapter. [The requirement for the annual accounting
    8  shall not apply to a town having a  town  comptroller,  nor  to  a  town
    9  which,  prior  to  the  twentieth day of January, shall have engaged the
   10  services of a certified public accountant or public accountant  to  make
   11  an annual audit to be completed within sixty days after the close of the
   12  town's fiscal year.]
   13    S  2.  Section  123  of the town law, as amended by chapter 140 of the
   14  laws of 1996, is amended to read as follows:
   15    S 123.   Annual accounting by town  officers  and  employees.  [On  or
   16  before  the  twentieth  day  of January each] EACH person, who as a town
   17  officer or employee received or disbursed any  moneys  in  the  previous
   18  fiscal year, shall account with the town board for such moneys and shall
   19  produce  all supporting books, records, receipts, warrants, vouchers and
   20  cancelled checks or check images as authorized by section  ninety-nine-b
   21  of  the  general  municipal law WITHIN SIXTY DAYS AFTER THE CLOSE OF THE
   22  TOWN'S FISCAL YEAR. No member of the town board shall sit as  such  when
   23  any account in which he OR SHE is interested is being audited.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02841-01-1
       A. 2872                             2
    1    In addition, the town board shall examine the criminal and civil dock-
    2  ets of each town justice and shall cause to be entered in the minutes of
    3  its  proceedings  that such dockets have been duly examined and that the
    4  fines and fees therein shown to have been  collected  have  been  turned
    5  over to the proper officials as required by law.
    6    Each  town officer and employee, except a town justice, at the time of
    7  submitting his OR HER books and records, shall file with the town  board
    8  a statement in writing showing his OR HER receipts and disbursements for
    9  the fiscal year.  Such statement shall be in detail and shall be entered
   10  in the minutes of the meeting by the town clerk.
   11    [The provisions of this section requiring an annual accounting and the
   12  submission  of  books  and records by all town officers and employees to
   13  the town board shall not apply to a town having a town comptroller,  nor
   14  to  a  town  which,  prior  to  the twentieth day of January, shall have
   15  engaged the services of a certified public accountant or public account-
   16  ant to make an annual audit to be completed within sixty days after  the
   17  close of the town's fiscal year.]
   18    Notwithstanding  anything [herein] contained IN THIS SECTION, the town
   19  board, at any time, may require any town officer or employee  to  submit
   20  to the board or to such certified public accountant or public accountant
   21  for  examination his OR HER books, dockets, records, receipts, warrants,
   22  vouchers and cancelled checks or check images as authorized  by  section
   23  ninety-nine-b of the general municipal law.
   24    S 3. This act shall take effect immediately.