Op Ed: **FACT** Sheet
regarding the County Treasurer’s position
from the
County Treasurer, Terri L. Ross
**FACT**–
The Allegany County Treasurer is an elected official who takes a sworn oath to
uphold the Constitution of the United States and the Constitution of the State
of New York. At the beginning of each term, they pledge to faithfully perform
their duties as Treasurer. This oath is kept on file in the Allegany County
Clerk’s office.
**FACT**–
The Treasurer has NO voting power
on decisions by the State, Federal, Local Government or any other appropriate
standards that govern the operation of the Treasurer’s office.
The responsibilities of the
Treasurer are defined by various laws, including NYS County Law, NYS Local
Finance Law, General Municipal Law, and Real Property Tax Law, among others.
The execution of the Treasurer’s duties is guided by the NYS Comptroller, the
Governmental Accounting Standards Board (GASB), Generally Accepted Accounting
Principles (GAAP), federal regulations, local policies established by the Board
of Legislators, and a host of other standards and laws that govern the county's
services and funding sources. The County Treasurer must abide by these laws,
rules and regulations as does every other Treasurer/CFO across the State.
**FACT**–
The Treasurer does NOT have any
voting authority regarding the approval of service contracts.
The County operates a fleet
management program under a contract with Enterprise, which commenced in January
2017 through a Board Resolution. This program was thoroughly discussed in
Public Works and Ways and Means Committee meetings prior to its implementation.
Its purpose is to fund the vehicle, and equipment needs primarily of the
Department of Public Works (DPW) and the Sheriff’s Department. This initiative
aims to ensure that the county provides and upgrades its fleet with safe
vehicles for employees, promoting fiscal stability in fleet maintenance. Before
the lease program, the fleet was outdated and posed safety risks.
**FACT**–
The County Treasurer has very
little choice in a court ordered appointment as Administrator of an Estate.
The County Treasurer, who also
serves as the Chief Financial Officer (CFO) of the County, can be appointed as
an Administrator of an Estate. This role is in addition to the Treasurer's
regular duties, as New York State law designates the CFO as the administrator
of last resort. If creditors, family members, or other interested parties file
a petition in Surrogate's Court for an estate administrator and no family
member is willing to take on the role, the Judge may appoint the CFO as the
estate administrator. This administrator receives letters of administration and
is required by Surrogate's Law to manage and close the deceased's estate,
similar to the duties of an executor of a will. There may be fees for the
administrator based on the type and value of the estate, as outlined in
Surrogate's Law. In our county, most estates are valued at under $50,000,
generally resulting in no associated fees; however, the CFO must comply with
the law to administer the assets despite any fee received. Fees are calculated as set forth in the
statute and are not at the discretion of the Treasurer to set a fee.
**FACT**–
The County Treasurer has no voting power on any policy, procedures,
contracts, union contracts, raises or salaries, projects, payments of bills,
borrowing, tax foreclosures, sales tax, budgets, etc. – the position holds NO
voting power on any County Board decisions.
**FACT**–
The Treasurer has NO voting power on the approval of the tax
foreclosure process or the sale of county owned property of any kind.
The County Treasurer, by law,
holds the title of Tax Enforcement Officer, which pertains to the enforcement
of unpaid taxes under the Real Property Tax Law. Allegany County operates
according to Article 11 of this law, established in 1995. This law outlines the
responsibilities of the County Treasurer in enforcing the collection of real
property taxes, including delinquent taxes for towns, schools, and villages.
It's a complex process. Currently, the County oversees approximately 33,000
parcels, and by the end of the 2.5-year cycle, we may see 75 to 100 parcels
listed for tax sale. The law specifies how we enforce tax collection, and we
must also comply with federal regulations. Notably, a significant change in
federal standards occurred in May 2023, leading to several settlement lawsuits
statewide concerning surplus funds received from tax foreclosure auctions.
Before this change, all counties retained surplus funds as well as took losses
on those that did not sell above the delinquent tax amount. This was normal practice and part of the
law. Now, we will submit the surplus to
the court and the court will determine who received the surplus after three
years. Many of the Counties in NYS
operate under the same RPT law, although not all. Several counties are Charter Counties and
have their own local tax laws and opted out of Article 11, but we are not a
charter county, so we are required to operate under state law. Even with this change in the law, the number
of claims/lawsuits regarding tax foreclosure processes has been minimal. Our goal is not to take people’s property and
a good portion of the 75-100 parcels that are up for tax sale, are vacant
lands, vacant abandoned homes, but at some point, when the property taxes have
not been paid, we are required to proceed with tax foreclosure.
**FACT**–
While there are no real qualifications for the position of County Treasurer,
this job would be a very difficult job for someone off the street with no
experience in Governmental Accounting.
It takes education with a concentration in accounting/finance/math and
several years of institutional knowledge to comply with all the laws,
regulations and policies to take care of the people’s money.
**FACT**–
The Treasurer has NO voting power
on the approval of the county budget nor and authority to approve budget
transfers within the annual budget.
The County Treasurer may hold the
title of Budget Officer or Deputy Budget Officer. This role is in addition to
the Treasurer's general responsibilities and operates independently from the
Board while collaborating with them to develop a sound and fiscally responsible
budget for County Government operations. In Allegany County, the Treasurer
serves as the Deputy Budget Officer. I work closely with the Budget Officer and
adhere to the statute regarding the annual budget preparation, which involves
collecting departmental requests, compiling them into a countywide budget, and
reviewing and analyzing those requests to determine funding for mandated
services as well as projects desired by the Board. Funding sources can include
state and federal aid, sales tax, local revenues, fund balance, tax levy, and
borrowing, all while staying mindful of New York State's 2% cap on the tax
levy. This partnership with the Board is crucial, as the Treasurer does not
possess voting power. The budget is important for the operation of the
Treasurer’s office and the office works with each County department throughout
the year to ensure they have the funds in the appropriate account to expend and
to receive. The Treasurer aids the other departments to request transfers from
the Board to fund accounts, but the Treasurer has no authority to approve such
transfers. Those approvals are only
authorized by the County Administrator or the Board depending on the type of
transfer required and are all set by local laws or statutes.
**FACT**–
The Treasurer has NO voting power
in any Board decisions.
The County Treasurer is a
department head and does attend most department head meetings. I also attend most of the committee meetings
and the Board meetings. It is imperative
that I attend these meetings as most decisions by the Board involve
financing. I must be aware of what the
needs are and am involved in any discussions necessary to examine funding
sources for the various services, capital projects, purchases etc. Again, this
is a partnership with the Board and Administration to advise and aid in the
success of the Board’s goals.
**FACT**–
The County Treasurer has NO voting
power in paying of the county bills.
The County Treasurer has no
authority to approve or disapprove payments for purchases and services
provided. The County Treasurer office is
involved in presenting and preparing the bills to the Board but has NO voting
power in paying the county’s bills. The
process of paying a bill begins with the department getting approval to
purchase and then works through data entry to a department approval, it is then
forwarded to our office for compilation into a county wide batch, we review the
bills presented to be sure they are valid and coded to the correct accounts
etc. After compiling, reports are run and distributed to the County
Administrator/County Auditor for approval.
After her approval the total audit of expenditures is submitted to the
Ways and Means Committee for Approval and then forwarded to the Board for
approval. This process is done every two
weeks and once approved by the Board, the Treasurer’s office releases the funds
for payment of the bills. The County
Treasurer has NO voting power in paying the county bills.
**FACT**–
The Treasurer has NO voting power or authority to set the rate of
sales tax charged or decrease or increase that rate nor does she have the vote
to share or not share sales tax revenue with municipalities.
**FACT**–
The Treasurer has NO voting power or authority to set the county tax rate
nor the County tax levy.
**FACT**–
The Treasurer has NO authority over the town’s assessor or the
assessments of properties within Allegany County.
**FACT**–
The Treasurer has NO voting power
on collecting property taxes by partial payments.
There are provisions within the
state law to allow partial payments if all were opted in. The process has been
discussed in the past and would require partnerships with 58 collecting units
within our county.
**FACT**–
Nine of the employees of the County Treasurer’s office require a minimum of a
high school diploma and are required to comply with civil service rules. There are Account Clerk Typists (2FT 1PT),
Tax Specialist, Junior Accountant, Accountant (2), Sr Accountant and a
confidential secretary. The Deputy County Treasurer’s position is a personal
appointment of the Treasurer and serves at the pleasure of the Treasurer during
the Treasurer’s elected term of office. This position requires an appointment at
the beginning of each term and an oath of office to be filed in the County
Clerk’s office. The elected Treasurer is a full-time position that works side
by side the staff in the office. The commitment is to get the job done whatever
it takes and as Treasurer, I work regular hours, not only during the work week
but weekends as well. Most often putting
in 50-70 hours a week.
**final
THOUGHT**
It is crucial to emphasize the
importance of verifying facts before spreading them. Misinformation can easily
lead to misunderstandings and misinformed opinions. Let’s commit to seeking the
truth and sharing only what is substantiated.
It does not make fiscal sense to choose
a person that does not have a clear understanding of the position/role of the
Treasurer.
Make Good Choices
VOTE JENNA Row 2 on June 24, 2025.
Respectfully submitted,
Terri L. Ross, Allegany County Treasurer
Angelica, NY 14709
June 16, 2025
