§ 550 — County treasurer; duties

§ 550. County treasurer; duties. 1. The county treasurer shall perform\nthe duties prescribed by law as the chief fiscal officer of the county.\nSuch county treasurer shall perform such additional and related duties\nas may be prescribed by law and directed by the board of supervisors.\n 2. The county treasurer shall receive and be the custodian of all\nmoney belonging to the county or in which the county has an interest and\nshall keep a true account of all receipts and the expenditures in books\nprovided by him at the expense of the county.\n 3. On or before the first day of March in each year the county\ntreasurer shall furnish a statement of and pay over to the state\ncomptroller all penalties or moneys belonging to the state. Any state\ntax levied as part of the county tax shall be paid to the state\ncomptroller on or before the fifteenth day of May in each year. The\ncounty treasurer, the county and the surety or sureties on the official\nundertaking of such county treasurer shall be liable to the state for\nall moneys collected and belonging to the state and for any state tax\nlevied as a part of the county tax together with interest not exceeding\nten per centum per annum, to reimburse the state for any borrowing\noccasioned by any failure to pay the same to the state.\n 4. On or before the tenth day of January in each year, the county\ntreasurer shall transmit to the town clerk of each town within his\ncounty a statement of all moneys paid by said county treasurer to the\nsupervisor of the town during the preceding year.\n 5. The county treasurer shall disburse all moneys received from the\nfish and wildlife service of the United States department of the\ninterior pursuant to section seven hundred fifteen-s of the migratory\nbird conservation act on a proportional basis to those units of local\ngovernment, including, but not limited to school districts and the\ncounty itself in appropriate cases, which have incurred the loss or\nreduction of real property tax revenues by reason of the existence of\nsuch areas. Where such moneys are to be paid to the supervisors of\ntowns, in a case where any such wildlife refuge lands are located wholly\nwithin the boundaries of an incorporated village, such moneys shall be\npaid to the board of trustees of such village. Such moneys shall be used\nexclusively for town or village highway purposes, as the case may be.\nWhere such moneys are paid to treasurers or other fiscal officers of a\nschool district, such moneys shall be used exclusively for public school\npurposes. Upon request, a district superintendent of schools shall\nfurnish to the county treasurer such data as he may require to\neffectuate the disbursement of moneys under this subdivision.\n 6. The board of supervisors may, by resolution, determine to enter\ninto a contract to provide for the deposit of the periodic payroll of\nthe county in a bank or trust company for disbursal by it in accordance\nwith the provisions of section ninety-six-b of the banking law.\n