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.

As Allegany County Republican voters are choosing their nominee for county treasurer in Tuesday’s primary election (deputy treasurer Jenna Kelley and former county legislator Adam B. Cyr face each other), it’s important to note that 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 New York State County Law, state Local Finance Law, General Municipal Law and Real Property Tax Law, among others. The execution of the treasurer’s duties is guided by the state 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.

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 office. 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 Before the lease program, the fleet was outdated and posed safety risks.

The county treasurer has very little choice in a court ordered appointment as administrator of an estate.

The 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.

The 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.

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 treasurer in enforcing the collection of real property taxes, including delinquent taxes for towns, schools and villages.

While there are no real qualifications for the position of county treasurer, this job would be very difficult 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.

It does not make fiscal sense to choose a person that does not have a clear understanding of the position/role of the treasurer.

(Allegany County Treasurer Terri Ross will have served for six terms when she leaves office at the end of 2025.)