Can one person hold both the office of county manager and the office of county treasurer?

Plain-English summary

Lewis County's Attorney asked whether one person could hold both the office of county treasurer and the office of county manager.

The AG said no. The two positions are incompatible.

The county treasurer is the county's chief financial officer. Duties typically include payroll, property tax foreclosure, voucher review, payments to vendors after legislative approval, and custody of county funds.

The county manager implements the policies of the county legislature. Duties typically include coordinating administrative functions across county departments, serving as liaison between the legislature and the departments, recommending department heads, transferring employees between departments, defining officer powers (with appointing authority approval), coordinating fiscal affairs, preparing and administering the budget, and establishing budgetary controls.

The structural problem is obvious. The county manager has supervisory authority over the administrative functions of the departments, including the treasurer's office. The manager manages appropriated funds and establishes budgetary controls. That puts the treasurer functionally subordinate to the manager. One of the two main People ex rel. Ryan v Green incompatibility tests (the "you cannot be your own boss" subordination test) is satisfied directly.

The deeper concern is fiscal checks and balances. The county legislature established the two positions to perform different functions: the manager runs day-to-day operations and budget administration; the treasurer is the independent custodian of funds and the gatekeeper for payments. Putting both functions in one person collapses the structure the legislature put in place. The AG concluded that the two positions "should not be held by the same individual" because "[t]o hold otherwise would tend to erode fiscal checks and balances established by the county legislature."

Currency note

This opinion was issued in 1998. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Why is fiscal-checks-and-balances reasoning relevant to compatibility?

The compatibility-of-office test from People ex rel. Ryan v Green asks whether two offices are subordinate or inherently inconsistent. The fiscal-checks reasoning is the AG's way of saying the duties are inherently inconsistent: the manager is the executor; the treasurer is the custodian and check on the executor; merging them eliminates the check. That makes the duties inconsistent.

Could the county legislature override the incompatibility?

Compatibility doctrine is common law and can be overcome by clear statutory authorization. The county legislature could not by ordinary resolution authorize one person to hold both positions. It would need a charter amendment, a State legislative special act, or some equivalent structural change. And even with such authorization, the underlying fiscal-controls problem the AG identified would remain as a policy concern.

Does this apply to a county administrator with treasurer duties?

The opinion focuses on the specific titles "county manager" and "county treasurer." A county administrator with a different title might have a different combination of duties. The compatibility analysis depends on the specific duties, not the labels. A county administrator who only handled liaison and policy implementation might be compatible with treasurer duties; one who supervised the treasurer would not be.

What if the county has a county executive instead of a county manager?

The same compatibility analysis would apply. The question is whether the executive's duties include supervision of the treasurer's office. If so, the same incompatibility would arise. The opinion does not separately address county executive structures because the inquiry was about manager-treasurer specifically.

Are these statutory or charter positions?

In New York counties, the county manager is typically a charter position (counties operate under charters when they have adopted them under Municipal Home Rule Law). The county treasurer is required by State law (County Law § 550 et seq.). The 1998 opinion does not engage with whether the specific titles in Lewis County were statutory or charter-based; the compatibility analysis is general.

Could the county auditor and the county treasurer also be incompatible?

Yes. The opinion's reference to "the inconsistency of holding both the office of auditor and the office of director of finance" is a classic compatibility example. The auditor checks the books; the finance officer keeps the books. Merging them eliminates the audit independence. Similar fiscal-checks reasoning applies.

Background and statutory framework

People ex rel. Ryan v Green, 58 NY 295 (1874), is the foundational New York compatibility-of-office case. The two-prong test (subordination or inherent inconsistency) is the framework for every dual-office compatibility analysis under New York law.

The 1986 informal opinion cited briefly in the 1998 opinion's structural reasoning (1986 Op Atty Gen (Inf) 112) supplies the "subtle but powerful psychological pressures" formulation often used in compatibility analysis where one role's incentives compromise another.

County managers and county treasurers exist in many New York counties. The county treasurer is generally established by County Law § 550 et seq. as an independent fiscal officer. The county manager (where adopted) is typically established by the county charter. The 1998 opinion treats the typical structural arrangement; specific charters might vary, and the analysis would have to be applied to the actual duties spelled out in the local charter or law.

Citations

• People ex rel. Ryan v Green, 58 NY 295 (1874) (leading case on compatibility of office; subordination and inherent-inconsistency tests).

Source

• Landing page: https://ag.ny.gov/libraries-documents/opinions/opinions-year
• Original PDF: https://ag.ny.gov/sites/default/files/opinions/I_98-22_pw.pdf

Original opinion text

The positions of county manager and county treasurer are
incompatible.

May 19, 1998
Kevin M. McArdle, Esq.
County Attorney
County of Lewis
P. O. Box 128
Lowville, NY 13367-0128

Informal Opinion
No. 98-22

Dear Mr. McArdle:
You have inquired whether a person may hold the positions of
county treasurer and county manager.
In the absence of a constitutional or statutory prohibition
against dual-officeholding, one person may hold two offices
simultaneously unless they are incompatible. The leading case on
compatibility of office is People ex rel. Ryan v Green, 58 NY 295
(1874). In that case the Court held that two offices are
incompatible if one is subordinate to the other or if there is an
inherent inconsistency between the two offices. The former can
be characterized as "you cannot be your own boss", a status
readily identifiable. The latter is not easily characterized,
for one must analyze the duties of the two offices to ascertain
whether there is an inconsistency. An obvious example is the
inconsistency of holding both the office of auditor and the
office of director of finance.
There are two subsidiary aspects of compatibility. One is
that the principle equally covers an office and a position of
employment or two positions of employment. Also, where positions
are compatible, a conflict of interests may arise out of the
simultaneous holding of the positions. The conflict can be
avoided by declining to participate in the disposition of the
particular matter.
In our view, the two positions are incompatible. The county
treasurer is subordinate to the county manager and the duties of
the two positions conflict.
In a recent telephone conversation, you informed us that the
treasurer is the chief financial officer of the county.
Specifically, the treasurer and his staff are responsible for the
payroll and property tax foreclosures. The treasurer reviews
vouchers submitted by persons providing supplies and services to

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the county and, after approval by the county legislative body,
makes payments to these persons. Generally, the treasurer is
custodian of county funds.
Generally, the duties of the county manager, as described in
your letter, are to implement the programs and policies of the
county legislature and to promote efficiency and economy in
county government. The manager, as authorized by the
legislature, executes and enforces local laws and other
legislative directives and develops administrative procedures
consistent with these authorizations.
Significantly, as set forth in your inquiry, the county
manager is responsible for and coordinates the administrative
functions of the departments of county government and serves as
the liaison between the county legislature and these departments.
Also, the county manager recommends to committees of the
legislature candidates to head county departments. With the
approval of the appointing authority, the manager may transfer
employees between departments and define the powers of officers.
The manager also coordinates the fiscal affairs of
departments of county government, is the budget officer
responsible for preparation and administration of the budget, and
establishes budgetary controls to manage efficiently appropriated
funds.
It seems clear that the position of county treasurer is
subordinate to the position of county manager. The manager is
responsible for coordinating and supervising administrative
functions on behalf of the county legislature, which would
include the functions of the office of treasurer. Further, the
manager has responsibility for management of appropriated funds
and establishment of budgetary controls. As authorized by the
legislature, the manager administers support services for the
various units of county government, including the installation,
operation and maintenance of data processing equipment, equipment
for reproduction of materials and processing of mail. In this
role, the manager supervises all personnel.
The role of the treasurer is subordinate to that of the
county manager, and the two positions should not be held by the
same individual. To hold otherwise would tend to erode fiscal
checks and balances established by the county legislature.
We conclude that the positions of county manager and county
treasurer are incompatible.

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The Attorney General renders formal opinions only to
officers and departments of State government. This perforce is
an informal and unofficial expression of the views of this
office.
Very truly yours,

JAMES D. COLE
Assistant Attorney General
In Charge of Opinions