Section 36 of the General Municipal Law makes it the duty of the State Comptroller to formulate and prescribe a uniform system of accounts for each class of municipalities named in article 3 of that act. One of these classes includes all the counties in the State, except those comprising the city of New York. In addition to prescribing a system, he is authorized to direct its installation by any one or more of the municipal corporations comprising such class.
Travis, Eugene M. and New York (State). Bureau of Municipal Accounts, "Uniform system of accounts for counties prescribed under authority of article 3 of the general municipal law" (1920). State Publications. 21.