The Comptroller is the chief accounting and auditing officer of the County and is elected from the County at large for a term of four years beginning with the first day of the January following his/her election. As detailed in the Dutchess County Charter, the powers and duties of the Comptroller include the following:
"(a) maintain records of appropriations, encumbrances and expenditures, and prescribe approved methods of accounting for all units of County government, unless otherwise required by the State Comptroller;
(b) certify the availability of funds for all requisitions, contracts, purchase orders and other documents by which the County incurs financial obligations or for the expenditure of funds for which the County is responsible;
(c) prescribe the form of receipts, vouchers, bills, and claims, unless otherwise required by the State Comptroller;
(d) audit and certify for payment all lawful claims or charges against the County, whether for payroll or otherwise, or against funds for which the County is responsible in whole or in part;
(e) audit the financial records and accounts of all units of County government charged with any duty relating to funds of the County or for which the County is responsible;
(f) submit reports to the County Executive or County Legislature in such form and detail and at such times as either may require; and
(g) have all the powers and perform all the duties conferred or imposed by law upon a county comptroller, and perform such other related duties required by the County Executive or County Legislature."