2006 New York Code - Department Of Finance.

 
    §  250.  Department  of finance. The head of the department of finance
  shall be the director of finance, except that in counties  adopting  the
  county  administrator  form,  the  head  of  the department shall be the
  county treasurer. The director of finance shall be appointed as provided
  in section two hundred two. In  counties  adopting  the  county  manager
  form,  the county director form or the county president form, the office
  of county treasurer is abolished and the functions, powers and duties of
  the office, except as otherwise expressly provided, shall  devolve  upon
  the  department  of  finance.  In a county in which the office of county
  treasurer is abolished, the county treasurer in office at the  time  the
  alternative  form  becomes  effective  in  the county, shall perform the
  duties of director of finance, unless a vacancy otherwise occurs,  until
  the  expiration  of  the term for which he was elected county treasurer.
  Whenever in this chapter the term "director  of  finance"  is  used,  it
  shall be deemed to mean and to refer to the county treasurer in counties
  adopting the county administrator form of government.