The town board of any town of the first class, or any town of the second class with a population over 40,000 according to the latest federal census or State enumeration, may adopt a resolution establishing the office of town comptroller and appoint an individual to serve in that position (Town Law, Section 20 (3) (b) ). Generally, when a comptroller has been appointed, that individual takes over certain duties that otherwise would be the responsibility of the town board and town clerk. These duties include auditing, allowing or rejecting claims; preparing abstracts; and filing claims and other related functions. The duties of a town comptroller also include auditing the books and records of town officers and employees who received or disbursed moneys during the fiscal year (Town Law, Section 34). The town board may also take action to confer certain other duties upon the town comptroller, such as being the accounting officer for the town.