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New York Consolidated Laws

N.Y. County Law § 550 (2026)

County treasurer; duties

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 550. County treasurer; duties. 1. The county treasurer shall perform
the duties prescribed by law as the chief fiscal officer of the county.
Such county treasurer shall perform such additional and related duties
as may be prescribed by law and directed by the board of supervisors.
  2. The county treasurer shall receive and be the custodian of all
money belonging to the county or in which the county has an interest and
shall keep a true account of all receipts and the expenditures in books
provided by him at the expense of the county.
  3. On or before the first day of March in each year the county
treasurer shall furnish a statement of and pay over to the state
comptroller all penalties or moneys belonging to the state. Any state
tax levied as part of the county tax shall be paid to the state
comptroller on or before the fifteenth day of May in each year. The
county treasurer, the county and the surety or sureties on the official
undertaking of such county treasurer shall be liable to the state for
all moneys collected and belonging to the state and for any state tax
levied as a part of the county tax together with interest not exceeding
ten per centum per annum, to reimburse the state for any borrowing
occasioned by any failure to pay the same to the state.
  4. On or before the tenth day of January in each year, the county
treasurer shall transmit to the town clerk of each town within his
county a statement of all moneys paid by said county treasurer to the
supervisor of the town during the preceding year.
  5. The county treasurer shall disburse all moneys received from the
fish and wildlife service of the United States department of the
interior pursuant to section seven hundred fifteen-s of the migratory
bird conservation act on a proportional basis to those units of local
government, including, but not limited to school districts and the
county itself in appropriate cases, which have incurred the loss or
reduction of real property tax revenues by reason of the existence of
such areas. Where such moneys are to be paid to the supervisors of
towns, in a case where any such wildlife refuge lands are located wholly
within the boundaries of an incorporated village, such moneys shall be
paid to the board of trustees of such village. Such moneys shall be used
exclusively for town or village highway purposes, as the case may be.
Where such moneys are paid to treasurers or other fiscal officers of a
school district, such moneys shall be used exclusively for public school
purposes. Upon request, a district superintendent of schools shall
furnish to the county treasurer such data as he may require to
effectuate the disbursement of moneys under this subdivision.
  6. The board of supervisors may, by resolution, determine to enter
into a contract to provide for the deposit of the periodic payroll of
the county in a bank or trust company for disbursal by it in accordance
with the provisions of section ninety-six-b of the banking law.
Notes of Decisions
Cited in 5 cases, 1985–2013 · leading case: Elinor Homes Co. v. St. Lawrence, 113 A.D.2d 25 (N.Y. App. Div. 2d Dep't 1985).
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Elinor Homes Co. v. St. Lawrence, 113 A.D.2d 25 (N.Y. App. Div. 2d Dep't 1985). “Here, the county was the owner of the tax sale certificates in question and the owner of the funds in the custody of the County Treasurer (see, County Law § 550 [2]). Under the circumstances, the county was clearly an interested person.”
Shields v. Cnty. of Delaware, 35 A.D.3d 1001 (N.Y. App. Div. 3d Dep't 2006). · cites it 4× “On September 8, 2004, defendant Board of Supervisors of the County of Delaware (hereinafter Board) unanimously adopted a resolution transferring “the duties and authority” over the financial accounting system of defendant County of Delaware to a new Department of Fiscal Affairs,…”
Cherry v. Mallery, 280 A.D.2d 860 (N.Y. App. Div. 3d Dep't 2001). “The office of public administrator, for which Tague was qualified by virtue of his being the County Treasurer (see, SCPA 1219; see also, County Law § 550), is statutorily recognized and expressly authorized to, inter alia, receive letters of administration and retain legal…”
Town of North Hempstead v. Cnty. of Nassau, 102 A.D.3d 800 (N.Y. App. Div. 2d Dep't 2013). “However, we agree with the Town that the County must formally adopt a resolution authorizing the County Treasurer to collect the charge-backs in connection with FIT prior to imposing such costs upon the towns and cities within the County (see generally County Law § 550).…”
Town of North Hempstead v. Cnty. of Nassau, 102 A.D.3d 800 (N.Y. App. Div. 2d Dep't 2013). “However, we agree with the Town that the County must formally adopt a resolution authorizing the County Treasurer to collect the charge-backs in connection with FIT prior to imposing such costs upon the towns and cities within the County (see generally County Law § 550).…”
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