OP-ED By Jenna Kelley, Candidate for Allegany County Treasurer in 2025
The County Treasurer plays a crucial role in local government finances; New York State County Law § 550 (1) states that 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.
New York State County Law § 550 (2) further states that 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/her at the expense of the County.
The duties of the County Treasurer require strong communication skills, attention to detail and an understanding of laws and regulations. Some key responsibilities include:
- Revenue Collection: The Treasurer is responsible for collecting various taxes, including property taxes, sales tax and other local fees. The Treasurer has no authority to reduce sales tax rates, real property tax rates or any local fees.
- Cash Management: Manage the County’s cash flow to ensure that there are sufficient funds for daily operations and obligations.
- Investment Management: The Treasurer oversees the investment of County funds, ensuring they are used effectively while minimizing risk.
- Budget Oversight: The Treasurer works with the County budget; monitoring revenues and expenditures while ensuring compliance with financial policies.
- Financial Reporting: The Treasurer prepares financial reports and statements that provide insight into the County’s financial status.
- Delinquent tax collection: The Treasurer serves as the Chief Tax Enforcement officer; enforcing Article 11 of the NYS Real Property tax law.
- Public Relations: The Treasurer serves as a point of contact for the public regarding financial inquiries, payment options and tax information.
- Compliance: The Treasurer ensures that all financial activities comply with internal and external auditing procedures, State and Federal regulations as well as NYS Comptroller guidance, Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB).
The Treasurer must navigate a landscape filled with financial, regulatory and public relation challenges to effectively manage the County’s funds. Under no circumstance does the County Treasurer set County policy; the Treasurer is responsible for enforcing and monitoring fiscal policy enacted by County Law, General Municipal Law, Local Finance Law and the County Board of Legislators.
As your next Treasurer, I will ensure that your hard-earned tax dollars are managed wisely and efficiently. I am committed to serving our County with integrity, transparency and fiscal responsibility. I am dedicated to making our financial processes more understandable for all citizens. I humbly ask for your support and trust in this important position. Thank you for considering my candidacy.
