The Department of Audit is established in Article V, Chapter 5 of the Charter of the City of Syracuse - 1960, as amended, with additional responsibilities outlined in Article V, Chapter 8 under the Department of Finance.
The full text of Chapter 5, along with the relevant sections of Chapter 8, are shown below.
You can view the full City Charter, along with the Revised General Ordinances here.
CHAPTER 5. - DEPARTMENT OF AUDIT
Section 5-501. - Functions.
The department of audit, headed by the city auditor, shall:
(1) Conduct, at least annually, an audit (commonly known as a post-audit) of the affairs of every officer, department and board of the city, including the board of education and the Syracuse Housing Authority.
(2) Conduct special audits whenever the mayor or council shall order them to be made.
(3) Furnish copies of all audit reports to the official concerned, to the mayor and the council.
(4) Make such recommendations for the improved administration of affairs of the city government as it shall deem proper.
(5) Submit to examination of its accounts and audit procedures by accountants appointed by the council to make such examination.
Section 5-502. - Deputy.
The deputy city auditor shall be a certified public accountant, or shall either:
- have served for at least three (3) years in the department of audit, making audits, or
- shall have had at least three (3) years of experience in the full-time, responsible position in the field of auditing and accounting, or the auditing of municipal accounts.
Section 5-503. - Scope of audits.
The audits conducted by the department shall be of such scope, procedure and content to meet generally accepted highest standards in the field of municipal auditing. When appropriate such audits shall be made promptly after completion of transactions and in matters of moneys in possession of the city shall be substantially continuous.
The City Auditor will prepare annually an Audit Plan and conduct audits in accordance there with and perform such other duties as may be required by ordinance of the Common Council or as required by the Syracuse City Charter or other applicable law. The City Auditor shall have access to, and authority to examine all records, documents, systems and files of the City and other property of any City department, office, or agency, whether created by the Charter or otherwise. Provided, however, that documents in draft form or internal policy memorandum not resulting in a final policy directive or financial transaction, shall not be open to such examination. If a dispute arises about the status of such documentation, it shall be referred to the Corporation Counsel for an advisory opinion.
It is the duty of any officer, or agent of the City having control of such records to permit access to, an examination thereof, upon request of the City Auditor or his or her authorized representative. It is also the duty of any such officer, or agent to fully cooperate with the City Auditor, and to make full disclosure of all pertinent information. Provided, however, that records, documents and files deemed confidential by the Corporation Counsel are exempt until such time as the need for confidentiality has expired.
The City Auditor may investigate any material claim of financial fraud, waste, or impropriety within any City department and for that purpose may depose any officer, agent, of the City and examine him or her under oath or affirmation relative thereto. Such officer or agent may refuse to answer upon asserting their constitutional right against self-incrimination. The City Auditor is authorized to issue subpoenas if necessary, to obtain testimony or documents in the manner provided by law.
All City contracts with consultants, vendors or agencies will be prepared with an adequate audit clause, to allow the City Auditor access to the entity's records needed to verify compliance with the terms specified in the contract. Results of all audits and reports must be made available to the public in accordance with the requirements of the Syracuse City Charter.
Section 5-504. - The city auditor.
(1) The city auditor shall be elected by the qualified electors of the city at the general election to be held on the first Tuesday following the first Monday in November in 1963 and each four (4) years thereafter. Any city auditor elected as such for two (2) full consecutive terms after January 1, 1991, shall be ineligible to be elected to the office of city auditor for a term next following the end of the second consecutive term of office for which he was elected. He shall have been a resident of the city for one year prior to his election. A vacancy in the position by death, resignation, disqualification or removal shall be filled by a majority vote of the total membership of the council until a successor is elected and qualified in the manner provided by law.
(2) Effective January 1, 2000, the salary of the city auditor shall be fifty thousand thirty-eight dollars ($50,038.00) with annual increases for the years 2001 through 2003 at the following rates: for the year 2001, two (2) percent of the salary of the previous year; for the year 2002 two (2) percent the salary of the previous year; and for the year 2003, two (2) percent of the salary of the previous year. The increases in salary shall be effective each year as of January 1.
Section 5-505. - Legal Counsel.
The City Auditor is empowered to appoint, and to compensate legal counsel to assist him or her in the preparation of investigations and audits, to provide legal advice to the City Auditor and to represent the City Auditor in litigation when authorized by resolution of the Common Council to do so.
(Effective January 1, 2024.)
CHAPTER 8. - DEPARTMENT OF FINANCE
Section 5-808. - Audit and counsel.
The city auditor shall monthly examine the receipts and disbursements of the department of finance relating to licenses and shall advise the department of finance on the safeguarding and accounting of funds it receives relating to licenses. The corporation counsel shall provide the department of finance with legal representation in proceedings for refusal to issue, revocation and suspension of licenses and general legal advice in the conduct of its affairs and business relating to licenses.