Narrative:

Administration of financial affairs is described in Section 119.01 of the Charter of Westchester County, New York appointing the Department of Finance and the Commissioner of Finance as the responsible parties. The Charter also establishes a Department of the Budget, and a Department of Parks, Recreation and Conservation (PRC) with a Commissioner and citizen Parks Board defining their powers and duties including fiscal responsibilities. 

Westchester County complies with all New York State statues under the Office of the Comptroller. The Department of Finance sets fiscal policy for all County agencies and is responsible for management of all funds and investments. Once the Board of Legislators approves the annual budget and funds are allocated, it is the responsibility of the PRC Finance Division to appropriately track all revenues and expenses.

Note: The agency will be referred to as PRC throughout Standard 5.