Section 301 - Powers and dutiesThe county comptroller shall:
1. Examine, audit and verify all books, records and accounts kept by the various administrative units, offices, officials paid from county funds, institutions and other agencies of the county, including bond and note registers and trust accounts, and the accrual and collection of all county revenues and receipts, and for this purpose have access to all such books, records and accounts at any time.2. Procure from the depositories with which the director of finance shall have deposited the funds and moneys coming into his possession, statements, at least monthly, of all moneys deposited by the director of finance or paid out pursuant to his order, and reconcile such statements with the county accounts.3. Prescribe such methods of accounting for the county and other units of local government of the county as he may deem necessary, provided the same shall have been approved by the state comptroller and county executive.4. Submit to the board of supervisors periodic reports in such form and detail and at such times as may be prescribed by county act.5. Be the auditing authority of the county.6. Perform such additional and related duties as the board of supervisors shall require by county act.N.Y. Alt. County Gov't Law § 301