reglab/statecodes huggingface dataset:
2023 New York Laws › TWN - Town › Article 7 - Permissive Referendum › 90 - Acts or Resolutions of the Town Board That Are Subject to a Referendum on Petition.

§  90.  Acts  or  resolutions  of the town board that are subject to a
  referendum on petition. Whenever this chapter  shall  expressly  provide
  that  an  act or resolution of the town board is subject to a permissive
  referendum, such act or resolution shall be subject to a  referendum  on
  petition as set forth in the next section, unless a proposition therefor
  shall  have  been  adopted at a town election. Within ten days after the
  adoption by the town board of any  resolution  which  is  subject  to  a
  permissive  referendum  as  above  defined,  the town clerk, in the same
  manner as provided for notice of a  special  election,  shall  post  and
  publish  a  notice which shall set forth the date of the adoption of the
  resolution and contain an abstract of such act or  resolution  concisely
  stating  the  purpose  and effect thereof. The notice shall specify that
  such resolution was adopted subject to a permissive referendum.
2023 New York Laws › TWN - Town › Article 7 - Permissive Referendum › 91 - Referendum on Petition.

§  91.  Referendum on petition. Any such resolution or act of the town
  board as set forth in the preceding section shall not take effect  until
  thirty  days  after  its adoption; nor until approved by the affirmative
  vote of a majority of the qualified electors of such  town  or  district
  affected,  voting  on  such proposition, if within thirty days after its
  adoption there be filed with the  town  clerk  a  petition  signed,  and
  acknowledged  or  proved,  or  authenticated  by  electors  of  the town
  qualified to vote upon a proposition  to  raise  and  expend  money,  in
  number  equal  to  at  least  five per centum of the total vote cast for
  governor in said town at the last general election held for the election
  of state officers, but which shall not be less than  one  hundred  in  a
  town  of  the  first  class  nor  less than twenty-five in a town of the
  second class, protesting against such act or resolution  and  requesting
  that  it  be submitted to the qualified electors of the town or district
  affected, for their approval or disapproval.  If  such  petition  be  so
  filed  not  more  than  one  hundred five days nor less than ninety days
  prior to a biennial town election, a proposition  for  the  approval  of
  such  act  or  resolution  shall  be  submitted  at  such  biennial town
  election. If a petition be so filed at any other time, a proposition for
  the approval of such act or resolution shall be submitted at  a  special
  town  election to be held not less than ninety nor more than one hundred
  five days after the filing of such petition. The petition  may  be  made
  upon  separate  sheets  and  the  signatures  to  each  sheet  shall  be
  authenticated in the  manner  provided  by  the  election  law  for  the
  authentication of nominating petitions. The several sheets so signed and
  authenticated  when  fastened  together  and offered for filing shall be
  deemed to constitute one petition. If, within five days after the filing
  of such petition, a written objection thereto be  filed  with  the  town
  clerk, and a verified petition setting forth the objections be presented
  by  the  person  so  filing  such objections to the supreme court or any
  justice thereof of the judicial district in which such town is  located,
  such  court  or  justice within twenty days shall determine any question
  arising thereunder and make such order  as  justice  may  require.  Such
  proceeding  shall  be  heard  and determined in the manner prescribed by
  section 16-116 of the election law.
2023 New York Laws › TWN - Town › Article 7 - Permissive Referendum › 92 - Propositions for the Submission of Acts or Resolutions.

§  92.  Propositions  for  the  submission  of  acts or resolutions. A
  proposition for the submission of any such act or resolution of the town
  board to the  approval  of  the  qualified  electors  pursuant  to  this
  chapter,  shall  contain an abstract of such act or resolution concisely
  stating the purpose and effect thereof. The  town  clerk  shall  prepare
  such abstract with the advice of the town attorney, if there be one, and
  forthwith  transmit  the  proposition  to  the town board in the form in
  which it is to be submitted at such annual or special election in accord
  with the provisions of this chapter. If there  be  more  than  one  such
  proposition to be voted upon at such election, each proposition shall be
  separately  and  consecutively  numbered.  Each proposition for raising,
  appropriating or expending money or incurring any liability which  shall
  be  a charge wholly against a district or a portion of the town shall be
  submitted upon a separate ballot.
2023 New York Laws › TWN - Town › Article 7 - Permissive Referendum › 93 - Repeal of Acts or Resolutions of Town Board.

§  93.  Repeal  of  acts  or  resolutions  of  town  board. Any act or
  resolution of a town board may be rescinded or repealed at any  time  by
  the town board and, in case the resolution so repealed be one subject to
  a  permissive  referendum  and a petition thereupon be filed, no further
  proceedings shall be had thereunder and no referendum shall be held.
2023 New York Laws › TWN - Town › Article 7 - Permissive Referendum › 94 - Referendum on Acts or Resolutions of the Town Board Without Petition.

§  94.  Referendum  on  acts  or resolutions of the town board without
  petition. The town board, upon its own motion, may cause to be submitted
  for the approval of the electors any act or  resolution  of  such  board
  against  which a petition could be filed as provided in this chapter and
  the proceedings thereon shall be the same as if such petition  had  been
  filed in accord with the provisions of this chapter.
2023 New York Laws › TWN - Town › Article 8 - Finances › 103 - Definitions.

§  103.  Definitions.  For  the purpose of this article, the following
  terms shall be defined as follows:
1. "Administrative unit" shall mean an office,  department,  division,
  bureau, board, commission, district, or other agency of town government,
  but shall exclude a fire district.
2.  "Budget officer" shall mean the supervisor or, in towns which have
  more than one supervisor, the presiding supervisor;  provided  that  the
  supervisor  or  presiding  supervisor  may  appoint,  to  serve  at  his
  pleasure, any person including a town officer or employee, other than  a
  member of the town board, to be budget officer. When a person other than
  the  supervisor has been appointed as budget officer, the supervisor, in
  the event of a vacancy in the office of budget officer  shall  serve  as
  budget  officer  unless  and  until another person shall be appointed as
  provided in this subdivision.
3. "Capital project" shall mean: (a) any physical public betterment or
  improvement or studies, surveys and plans relative thereto, or (b)  land
  or  rights  in  land,  or  (c)  any furnishings, machinery, apparatus or
  equipment for any physical public betterment or  improvement  when  such
  betterment  or  improvement is first constructed or acquired, or (d) any
  combination of items (a), (b) and (c).
4. "Unappropriated unreserved fund balance" shall mean the  difference
  between  the total assets for a fund and the total liabilities, deferred
  revenues,  encumbered  appropriations,  amounts  appropriated  for   the
  ensuing  fiscal  year's budget, and amounts reserved for stated purposes
  pursuant to law, including reserve funds  established  pursuant  to  the
  general municipal law for the fund, as determined through application of
  the  system  of accounts prescribed by the state comptroller pursuant to
  section thirty-six of the general municipal law.
2023 New York Laws › TWN - Town › Article 8 - Finances › 104 - Submission of Estimates.

§  104.  Submission  of  estimates. 1. The head of each administrative
  unit, except as otherwise provided in section two hundred two-a of  this
  chapter, shall submit on or before the twentieth day of September to the
  budget  officer  an  estimate  of  revenues  and  expenditures  of  such
  administrative unit for the ensuing year. In towns  in  Westchester  and
  Monroe  counties  such  estimates  shall  be  submitted on or before the
  twentieth day of October. Estimates shall be submitted in such form  and
  shall contain such information as the budget officer shall prescribe.
2.  If  the  head  of  an  administrative unit shall fail to submit an
  estimate by the designated date,  the  budget  officer  shall  forthwith
  prepare the estimate for such administrative unit.
2023 New York Laws › TWN - Town › Article 8 - Finances › 105 - Fire District Estimates and Budget.

§   105.   Fire  district  estimates  and  budget.  1.  The  board  of
  commissioners of each fire  district  shall  submit  the  fire  district
  budget  on  or before the seventh day of November to the budget officer.
  The fire district budget shall be in the form prescribed by and pursuant
  to subdivision one of section one hundred seven  of  this  article,  and
  shall  be  adopted  in  the  manner  prescribed  in  section one hundred
  eighty-one of this chapter.
2. The budget officer shall affix the  fire  district  budget  to  the
  annual  town budget, established pursuant to section one hundred nine of
  this article, as a part thereof. No change shall be made by  the  budget
  officer or the town board in the budget submitted by a fire district.
2023 New York Laws › TWN - Town › Article 8 - Finances › 106 - Preparation, Filing and Review of Tentative and Preliminary Budgets.

§  106.  Preparation,  filing  and review of tentative and preliminary
  budgets. 1. The budget officer, upon receipt of  the  estimates  of  the
  various  administrative units, shall review the estimates and may confer
  with the head of any such unit in  regard  to  such  estimates.  He  may
  require  the  head of any such unit to furnish information and to answer
  inquiries pertinent to such review.
2. Upon the completion of the review  of  the  estimates,  the  budget
  officer  shall  prepare  a  tentative  budget  which  shall  include his
  recommendations and which shall be in the  form  prescribed  in  and  in
  conformance  with section one hundred seven of this article. He may also
  prepare a budget message explaining the main features of  the  tentative
  budget  and  containing  such  additional  information  as  he  may deem
  advisable. On or before the thirtieth day of September, or in  towns  in
  Westchester  and  Monroe  counties  on  or  before  the thirtieth day of
  October, he shall file in the office of the  town  clerk  the  tentative
  budget, the budget message, if any, and the estimates and schedules.
3. The town clerk shall present the tentative budget to the town board
  at a regular or special meeting to be held on or before the fifth day of
  October.  In  towns  in  Westchester  and Monroe counties the town clerk
  shall present the tentative budget to the town board  at  a  regular  or
  special  meeting  to be held on or before the tenth day of November. The
  town board may call upon the head of any  administrative  unit  and  the
  budget  officer  to  discuss  the  tentative budget and the estimates as
  originally submitted. The head of any administrative unit may request in
  writing that he be permitted to explain his estimates to the town board.
  The town board shall review the  tentative  budget  and  may  make  such
  changes,  alterations  and  revisions as it shall consider advisable and
  which are consistent with law.
4. Upon the completion of such review, the tentative  budget  and  any
  modifications  thereof  as  approved by the town board, shall become the
  preliminary budget. The preliminary budget shall be filed in the  office
  of  the  town  clerk  and  the  town  clerk  shall  reproduce for public
  distribution as many copies as the town board may direct.
2023 New York Laws › TWN - Town › Article 8 - Finances › 107 - Contents of Preliminary Budget.

§  107.  Contents  of  preliminary budget.   1. The preliminary budget
  shall be  in  the  format  prescribed  by  the  state  comptroller.  The
  preliminary  budget  shall show by funds (a) proposed appropriations and
  estimated revenues in accordance with  the  classification  of  accounts
  prescribed  by  the  state  comptroller pursuant to article three of the
  general municipal law, (b) estimated  fund  balances,  together  with  a
  breakdown  of  such  fund  balance  estimated  for encumbrances, amounts
  appropriated for the ensuing fiscal year's budget, amounts reserved  for
  stated  purposes  pursuant  to  law, including reserve funds established
  pursuant to the general  municipal  law,  and  the  remaining  estimated
  unappropriated  unreserved fund balance for each fund, provided that the
  remaining estimated unappropriated unreserved fund balance for each fund
  shall not exceed a reasonable amount, consistent with prudent  budgeting
  practices, necessary to ensure the orderly operation of town government,
  taking  into  account factors including, but not limited to, the size of
  the fund, cash flows, the certainty with which the amounts  of  revenues
  and  expenditures  can  be estimated, and the town's experience in prior
  fiscal years, (c) the amount of taxes to  be  levied,  (d)  salaries  of
  elected  officers, and (e) such other information pertinent to the above
  as shall be prescribed by the state comptroller.
2. Such budget may contain for general contingent purposes, an  amount
  not  to exceed ten per centum of the total amount estimated as necessary
  to provide for the operation of town government exclusive of the  amount
  necessary  to  pay  debt  service  and  judgments, estimates for special
  district purposes, estimates for the repair and improvement of  highways
  and estimates for purposes for which real property taxes are required to
  be  levied  on an area less than the entire town. A sum also be included
  for special contingent purposes, which amount shall not exceed  ten  per
  centum  of  the  total  amount estimated as necessary to provide for the
  operation of town government and  for  which  real  property  taxes  are
  required  to  be  levied  on  the  area  of  the  town outside villages,
  exclusive of the amount required to  pay  debt  service,  judgments  and
  estimates   for  special  district  purposes  and  for  the  repair  and
  improvement of highways.
3. Amounts to be raised by tax for highway purposes  shall  be  within
  the limitations of section two hundred seventy-one of the highway law.
4.  The preliminary budget shall include any other data which the town
  board may, by resolution, require.
2023 New York Laws › TWN - Town › Article 8 - Finances › 108 - Public Hearing.

§  108.  Public hearing. The town board shall hold a public hearing on
  the preliminary budget showing such changes, alterations  and  revisions
  as  shall  have  been made therein by such board pursuant to subdivision
  three of section one hundred six of this chapter. Such hearing shall  be
  held  on  or  before  the  Thursday  immediately  following  the general
  election, except that in towns in Westchester and Monroe  counties  such
  hearing  shall be held on or before the tenth day of December. Notice of
  such public hearing shall be published at least  once  in  the  official
  newspaper,  or  if  no  official  newspaper  has been designated, in any
  newspaper having general circulation in the  town.  The  notice  may  be
  published  in  such other newspapers and for such other additional times
  as the town board, by resolution, shall direct. At least five days shall
  elapse between the date of the first publication of the notice  and  the
  date  specified  for  the hearing. The notice of hearing shall state the
  time when and the place where the  public  hearing  will  be  held,  the
  purpose  thereof  and that a copy of the preliminary budget is available
  at the office of the town  clerk  where  it  may  be  inspected  by  any
  interested  person  during  office hours. Such notice shall also specify
  the proposed salaries of each member of the town board, an elected  town
  clerk  and  an  elected  town superintendent of highways. The town clerk
  shall cause a copy of the notice to be posted on the  signboard  of  the
  town,  maintained  pursuant to subdivision six of section thirty of this
  chapter, not later than five days before the  day  designated  for  such
  hearing. The hearing may be adjourned from day to day but not beyond the
  fifteenth  day  of  November,  except  that  in towns in Westchester and
  Monroe counties the hearing may be so adjourned up to and including  the
  fifteenth  day  of December. At such hearing, any person may be heard in
  favor of or against the preliminary budget as compiled or for or against
  any item or items therein contained.
2023 New York Laws › TWN - Town › Article 8 - Finances › 109 - Final Revision and Adoption of Budget.

§  109.  Final  revision  and  adoption of budget. 1. After the public
  hearing, the town  board  may  further  change,  alter  and  revise  the
  preliminary budget, subject, however, to the requirements of subdivision
  one of section one hundred seven of this chapter.
2.  The  preliminary  budget  as submitted or amended shall be finally
  adopted by resolution of the town board not later than the twentieth day
  of November, except that in towns in Westchester and Monroe counties not
  later than the twentieth day of  December.  The  preliminary  budget  as
  adopted  shall be known as the annual budget for the town for the fiscal
  year beginning on the first day of January next succeeding, and it shall
  be entered in the minutes of the town board.
3. Upon the adoption of the resolution required by  this  section  the
  amounts  proposed to be appropriated shall thereupon be appropriated. In
  the event that the town board shall fail to adopt a  budget  as  of  the
  twentieth  day  of  November,  or  in  towns  in  Westchester and Monroe
  counties as of the twentieth day of December,  the  preliminary  budget,
  with such changes, alterations and revisions, if any, as shall have been
  made  by  the  town  board,  shall constitute the budget for the ensuing
  fiscal year.
2023 New York Laws › TWN - Town › Article 8 - Finances › 110 - Encumbering Appropriations.

§  110.  Encumbering  appropriations.  The head of each administrative
  unit shall file a list of unpaid obligations with the supervisor at  the
  close  of  the fiscal year. The supervisor shall encumber the applicable
  appropriation account balances to the extent of such unpaid obligations.
  The town board may provide for the encumbering of appropriation accounts
  at more frequent intervals.
2023 New York Laws › TWN - Town › Article 8 - Finances › 111 - Lapse of Appropriations.

§  111. Lapse of appropriations. Each appropriation to the extent that
  it shall not have been expended or obligated, shall lapse at  the  close
  of  the  fiscal  year for which made, except that an appropriation for a
  capital project shall continue in force until the purposes for which  it
  was made shall have been accomplished or abandoned.
2023 New York Laws › TWN - Town › Article 8 - Finances › 112 - Supplemental Appropriations; Unappropriated Unreserved Fund Balances.

§  112.  Supplemental  appropriations;  unappropriated unreserved fund
  balances. 1. The town board, during a fiscal year,  by  resolution,  may
  make  additional  appropriations or increase existing appropriations and
  shall provide for the financing thereof. Moneys therefor may be provided
  from the unexpended balance of an appropriation, from the  appropriation
  for  contingencies,  from  unappropriated  unreserved  fund  balance  or
  unanticipated revenues within a fund or by  borrowing  pursuant  to  the
  local  finance law. For the purposes of this subdivision, unappropriated
  unreserved fund balance or unanticipated revenues shall be utilized only
  to the extent that the total of all revenues of such fund recognized  or
  reasonably  expected  to  be  recognized  in  the  current  fiscal year,
  together with unappropriated unreserved fund balance, exceeds the  total
  of  all  revenues  and  appropriated  fund  balance  as estimated in the
  budget.
2. If at any time during a fiscal year a town receives moneys from any
  source,  except  from  loans,  which  are  not  otherwise  committed  or
  appropriated,  the  town board may direct the supervisor to pay the same
  or any part thereof to the treasurer of the  county  to  be  applied  in
  reduction  of the amount to be levied for state and county purposes, and
  the supervisor shall pay such moneys to the county  treasurer  prior  to
  the levy.
3.  Notwithstanding the provisions of subdivision one of this section,
  grants in aid from the state and federal governments,  gifts  which  are
  required  to  be  expended  for  particular  objects  or  purposes,  and
  insurance proceeds for the loss, theft, damage or destruction of real or
  personal property, when proposed to be used  or  applied  to  repair  or
  replace  such  property,  may  be appropriated by resolution of the town
  board at any time for such objects and purposes.
2023 New York Laws › TWN - Town › Article 8 - Finances › 113 - Transfers From General Purpose Funds to Other Funds.

§   113.   Transfers  from  general  purpose  funds  to  other  funds.
Notwithstanding any other provision of  law,  the  town  board  may,  by
resolution,   authorize  the  transfer  of  surplus  moneys,  contingent
appropriations, and unexpended balances
(1) from the fund maintained for general town purposes  and  comprised
of  moneys which, if raised by taxes, would be raised by taxes levied on
property in the entire area of the town, to any of the funds or accounts
authorized by section one hundred  forty-one  of  the  highway  law  and
comprised  of moneys which, if raised by taxes, would be raised by taxes
levied on property in the entire area of the town; and,
(2) from the fund maintained for general town purposes  and  comprised
of  moneys  which,  if  raised by taxes, would be raised by taxes levied
solely on property in the area of the town outside of villages,  to  any
of  the funds or accounts authorized by section one hundred forty-one of
the highway law which are comprised of moneys which, if raised by taxes,
would be raised by taxes levied solely on property in such area.
2023 New York Laws › TWN - Town › Article 8 - Finances › 115 - Tax Levy.

§ 115. Tax levy. The town clerk shall prepare and certify in duplicate
  a  copy of the annual budget as adopted by the town board, together with
  the estimates, if any, adopted pursuant to section two hundred two-a  of
  this  chapter.  The town clerk shall then affix to each such copy of the
  annual budget adopted by the town board, as part thereof, a copy of  the
  annual  budget  of each fire district located in whole or in part within
  the town as certified by the secretary of the fire district. Within five
  days thereof the town clerk shall deliver two copies of such  budget  to
  the  supervisor  of the town. The supervisor shall present the copies of
  the annual budget to the board of supervisors of  the  county  in  which
  such town is situated within ten days after his receipt thereof from the
  clerk  as  hereinabove provided. The board of supervisors shall levy and
  cause to be raised the amounts specified in said  annual  budget  to  be
  levied by tax or assessments, and such amounts shall be levied, assessed
  and  raised  by  tax  and assessments upon the real property of the town
  liable therefor, at the time and in the manner provided by law  for  the
  levy  of  state  and county taxes. The clerk of the board of supervisors
  shall cause  such  annual  budget  to  be  printed  in  the  journal  or
  proceedings  of  the  board  of  supervisors  except  that  the board of
  supervisors of any county by majority vote may authorize  the  clerk  to
  cause  a  summary,  recapitulation  or  abstract of such budget to be so
  printed.
2023 New York Laws › TWN - Town › Article 8 - Finances › 117 - Certain Contracts and Expenditures Prohibited.

§  117.  Certain  contracts  and  expenditures  prohibited.  Except as
  authorized by law, no officer, board,  department  or  commission  shall
  during  any  fiscal  year expend or contract to be expended any money or
  incur any liability or enter  into  any  contract  which  by  its  terms
  involves  the  expenditure  of  money  for any purpose, unless provision
  therefor shall have been made in the annual budget, and in  no  case  in
  excess  of  the  amount  appropriated  for such year, except pursuant to
  section one hundred twelve of this chapter and  further  excepting  such
  leases  and  contracts  as  may have been entered into by the town for a
  term exceeding one year  in  accordance  with  the  provisions  of  this
  chapter  or  any  other  law  applicable  to  such town. Nothing in this
  section shall be construed to prevent the allowance of any claim by  the
  town  board  for  any  lawful  town  purpose  in  excess  of  the amount
  appropriated for such year for such purposes, where the said town  board
  has by resolution transferred sufficient funds to said budgetary fund in
  accordance  with section one hundred twelve of this chapter, and nothing
  in this act shall be construed to prevent the  town  supervisor  or  the
  town   comptroller   from  paying  amounts  in  excess  of  the  amounts
  appropriated for such year in the annual budget where such transfer  has
  been made, nor shall anything in this act be construed to require a town
  which has entered into a lease or contract for a term exceeding one year
  to  pay  during  the  current  year  any amounts larger than those which
  become due and owing during that year under the terms of such  lease  or
  contract.  Any  contract,  verbal  or written, made in violation of this
  section, shall be null and void as to the town and no money belonging to
  the town shall be  paid  thereon.  Nothing  herein  contained  shall  be
  construed  to  prohibit the town board from making contracts for periods
  exceeding one year for the purposes of  improvement  districts  whenever
  authorized by law.
2023 New York Laws › TWN - Town › Article 8 - Finances › 118 - Form of Claims.

§  118.  Form  of  claims.  1.  Except  as  otherwise provided by this
  section, no claim against  a  town,  except  for  a  fixed  salary,  for
  compensation  for services of officers or employees regularly engaged by
  the town at agreed wages by the hour, day, week, month or year, for  the
  principal  of  or interest on indebtedness, or amounts becoming due upon
  lawful contracts for periods exceeding one year, shall be paid unless an
  itemized voucher therefor, in such form as the town board  or  the  town
  comptroller shall prescribe, shall have been presented to the town board
  or  town  comptroller  and  shall  have  been  audited and allowed. Such
  voucher shall be accompanied by a statement by the officer whose  action
  gave rise or origin to the claim that he approves the claim and that the
  service   was  actually  rendered  or  supplies  or  equipment  actually
  delivered. The town board may determine, by  resolution,  that  vouchers
  shall be certified or verified.
2.  The  town board may by resolution authorize the payment in advance
  of audit of claims for public utility  services,  postage,  freight  and
  express  charges. All such claims shall be presented at the next regular
  meeting for audit,  and  the  claimant  and  the  officer  incurring  or
  approving  the same shall be jointly and severally liable for any amount
  disallowed by the town board.
As used in this subdivision the term  public  utility  services  shall
  mean electric, gas, water, sewer, fuel oil and telephone services.
2023 New York Laws › TWN - Town › Article 8 - Finances › 120 - Payrolls to Be Certified.

§  120.  Payrolls  to  be certified. All payrolls, or other claims for
  compensation, for personal services rendered to the town by  any  person
  other  than  an  elective  town  officer  shall be certified by the town
  officer or employee  of  the  town  having  direct  supervision  of  the
  claimant  to  the effect that such services indicated on such payroll or
  claim were  actually  performed  by  the  person  or  persons  mentioned
  therein.  The  town board may, by resolution, determine that, in lieu of
  certification, these payrolls and  claims  shall  be  verified  by  such
  officer or employee to the same effect.
2023 New York Laws › TWN - Town › Article 8 - Finances › 121 - Payment of Judgments and Compromised Actions, Proceedings or Claims.

§  121.  Payment  of judgments and compromised actions, proceedings or
  claims. Whenever a final judgment has been recovered against a town,  or
  an  action,  proceeding  or claim has been compromised or settled in the
  manner provided in section sixty-eight of this chapter, the  town  board
  may  provide  by  taxation  the  sum  necessary  to pay such judgment or
  compromised action, proceeding or claim, or may  provide  such  sum,  in
  whole or in part, pursuant to the local finance law.
2023 New York Laws › TWN - Town › Article 8 - Finances › 122 - Advertising for Bids; Letting of Contracts.

§  122.  Advertising  for  bids;  letting of contracts. Every officer,
  board or agency of a town shall let all contracts for  public  work  and
  all   purchase   contracts   to  the  lowest  responsible  bidder  after
  advertisement for bids where so required by section one hundred three of
  the general municipal law.
2023 New York Laws › TWN - Town › Article 8 - Finances › 122-A - Purchasing of Products for Public Use.

§  122-a.  Purchasing  of products for public use. Notwithstanding the
  provisions of section one hundred three of the  general  municipal  law,
  when  purchasing  products  the  officer, board or agency of a town may,
  wherever recycled products meet contract specifications and the price of
  such products is reasonably competitive, purchase such products. For the
  purpose  of  this  section  and  until  July  first,  nineteen   hundred
  ninety-six,  "recycled  product"  shall  mean any product which has been
  manufactured from secondary materials, as defined in subdivision one  of
  section two hundred sixty-one of the economic development law, and meets
  secondary material content requirements adopted by the office of general
  services  under  subdivision one of section one hundred seventy-seven of
  the state finance law for products available to  the  town  under  state
  contract  or,  if  no  such  contract for such product is available, any
  product which meets the secondary material content requirements  adopted
  by  the  town  with  respect  to a specific commodity procurement by the
  town. On and after July first, nineteen  hundred  ninety-six,  "recycled
  product" shall mean, for the purposes of this section, any product which
  is  manufactured from secondary materials, as defined in subdivision one
  of section two hundred sixty-one of the economic  development  law,  and
  which  meets  the  requirements of subdivision two of section 27-0717 of
  the environmental conservation law and regulations promulgated  pursuant
  thereto. For the purpose of this section, "reasonably competitive" shall
  mean  that  the  cost  of  the  recycled  product does not exceed a cost
  premium of ten percent above the cost of a comparable  product  that  is
  not  a  recycled  product or, if at least fifty percent of the secondary
  materials utilized in the manufacture of that product are generated from
  the waste stream in New York state, the cost  of  the  recycled  product
  does  not  exceed  a cost premium of fifteen percent above the cost of a
  comparable product that is not a recycled product.
Whenever such officer, board or agency shall  purchase  or  cause  the
  purchase  of  printing on recycled paper pursuant to this section, he or
  she shall require the printed material to  contain  the  official  state
  recycling  emblem  established  pursuant  to  subdivision two of section
  27-0717  of  the  environmental   conservation   law   and   regulations
  promulgated  pursuant  thereto  if  such  paper has been approved by the
  department of environmental conservation as satisfying the  requirements
  of  such  statute  and  regulation,  or,  if  such paper has not been so
  approved, require the printed material to include  a  printed  statement
  which  indicates  the  percentages  of  pre-consumer  and  post-consumer
  recycled material content of such paper.
2023 New York Laws › TWN - Town › Article 8 - Finances › 123 - Annual Accounting by Town Officers and Employees.

§ 123.  Annual accounting by town officers and employees. On or before
  the  twentieth  day  of  January  each  person, who as a town officer or
  employee received or disbursed any moneys in the previous  fiscal  year,
  shall  account with the town board for such moneys and shall produce all
  supporting books, records, receipts, warrants,  vouchers  and  cancelled
  checks  or  check  images  as authorized by section ninety-nine-b of the
  general municipal law. No member of the town board  shall  sit  as  such
  when any account in which he is interested is being audited.
In  addition,  the  town  board  shall  examine the criminal and civil
  dockets of each town justice and  shall  cause  to  be  entered  in  the
  minutes of its proceedings that such dockets have been duly examined and
  that  the  fines and fees therein shown to have been collected have been
  turned over to the proper officials as required by law.
Each town officer and employee, except a town justice, at the time  of
  submitting  his  books  and  records,  shall  file with the town board a
  statement in writing showing his  receipts  and  disbursements  for  the
  fiscal  year.  Such statement shall be in detail and shall be entered in
  the minutes of the meeting by the town clerk.
The provisions of this section requiring an annual accounting and  the
  submission  of  books  and records by all town officers and employees to
  the town board shall not apply to a town having a town comptroller,  nor
  to  a  town  which,  prior  to  the twentieth day of January, shall have
  engaged  the  services  of  a  certified  public  accountant  or  public
  accountant  to  make  an  annual audit to be completed within sixty days
  after the close of the town's fiscal year.
Notwithstanding anything herein contained,  the  town  board,  at  any
  time, may require any town officer or employee to submit to the board or
  to such certified public accountant or public accountant for examination
  his  books, dockets, records, receipts, warrants, vouchers and cancelled
  checks or check images as authorized by  section  ninety-nine-b  of  the
  general municipal law.
2023 New York Laws › TWN - Town › Article 8 - Finances › 124 - Designation of the Comptroller as Accounting Officer.

§   124.   Designation  of  the  comptroller  as  accounting  officer.
  Notwithstanding any other provision of this chapter, the town board of a
  town in which the office of comptroller has  been  established  may,  by
  resolution,  determine that such officer shall be the accounting officer
  of the town. In such event, all of the accounting  duties  of  the  town
  supervisor shall be transferred to and be performed by the comptroller.
In  addition  to  keeping detailed accounting records, the comptroller
  shall prepare and transmit to the town  clerk  the  report  required  by
  subdivision  ten  or,  if  the town board shall so determine, the report
  required by subdivision ten-a of section twenty-nine  of  this  chapter.
  He  shall  also  render to the town board the detailed monthly statement
  required by section one hundred twenty-five of this chapter,  and  shall
  prepare  and  submit  to  the  state department of audit and control the
  report required by section thirty of the general municipal law.
Notwithstanding  any  other  provision  of  the  highway  law,  social
  services  law,  or  this  chapter,  no  money  shall  be paid out by the
  supervisor except upon  the  warrant  of  the  town  comptroller.  Every
  officer  required  to  submit a monthly statement to the town supervisor
  pursuant to subdivision one of  section  twenty-seven  of  this  chapter
  shall furnish a copy thereof to the town comptroller.
Nothing  in  this  section  shall  be  construed  to  relieve the town
  supervisor  of  his  duties  as  treasurer  of  the  town  pursuant   to
  subdivisions  one,  two,  three  and four of section twenty-nine of this
  chapter.
2023 New York Laws › TWN - Town › Article 8 - Finances › 125 - Duties of Supervisor.

§  125. Duties of supervisor. Except where duties specified herein are
  devolved upon the town comptroller pursuant to  section  thirty-four  of
  this  chapter,  the  supervisor  of  each  town shall have the following
  duties:
1. The supervisor shall keep in his records, in such manner  and  form
  as  the  state  department  of  audit and control may direct, a separate
  account with every appropriation for which  funds  are  appropriated  or
  raised  by  tax. He shall state in every check or draft drawn by him the
  fund against which it is drawn and the  appropriate  account  chargeable
  therewith.  He  shall not permit any fund or appropriation account to be
  overdrawn at any time nor draw upon one fund or appropriation account to
  pay a claim chargeable to another. In a town in which there shall be  no
  town  comptroller  no  money  shall be paid out by the supervisor except
  upon the warrant, order or draft of the  town  clerk,  after  audit  and
  allowance  by  the  town board. In a town in which there shall be a town
  comptroller no money shall be paid out by the supervisor except upon the
  warrant, order or  draft  of  the  town  comptroller,  after  audit  and
  allowance thereof. The supervisor, however, may pay the principal of and
  interest  on indebtedness, stated salaries, compensation for services of
  officers or employees regularly engaged by the town at agreed  wages  by
  the hour, day, week, month or year, and amounts becoming due upon lawful
  contracts for periods exceeding one year for which provision for payment
  has   been  made  in  the  annual  budget  and  payments  authorized  by
  subdivision two of section one hundred eighteen of this chapter, without
  prior audit.
2. The supervisor shall without prior audit, issue  individual  checks
  to  the persons as authorized by the town welfare officer or pay over to
  the town welfare officer moneys for the revolving fund  as  provided  by
  section  eighty-six  of  the  social welfare law, and the receipt of the
  town welfare officer shall be a sufficient voucher for such payment. The
  supervisor shall render to the town board at the end  of  each  month  a
  detailed  statement  of all money received and disbursed by him for such
  month, and shall file a copy in the office of the town clerk.
2023 New York Laws › TWN - Town › Article 9 - Ordinances and Licenses › 131 - Definition of Town Ordinance.

§  131. Definition of town ordinance. A town ordinance includes also a
  rule or regulation of the town board,  for  the  violation  of  which  a
  penalty  is  imposed; and each provision of this chapter relating to the
  enforcement of an ordinance applies to such rule or regulation.
2023 New York Laws › TWN - Town › Article 9 - Ordinances and Licenses › 132 - Effect of Town Ordinances Limited.

§  132.  Effect  of  town  ordinances  limited.  A rule, regulation or
  ordinance of a town shall  be  effective  and  operative  only  in  that
  portion  of  such  town  outside  of  any  incorporated  village or city
  therein, except as otherwise specifically provided by statute.
2023 New York Laws › TWN - Town › Article 9 - Ordinances and Licenses › 133 - When Ordinance Shall Take Effect.

§  133.  When  ordinance  shall take effect. Every ordinance and every
  amendment to an ordinance hereafter adopted  or  approved  by  the  town
  board  of a town to which the provisions of this article are applicable,
  shall be entered in its minutes except that it shall not be necessary to
  enter in its minutes any map adopted or approved in  connection  with  a
  zoning  ordinance or amendment. The ordinance or amendment, or a summary
  or abstract thereof, shall be published in the official newspaper of the
  town or, if there is none, in a newspaper designated by the  town  board
  having  general circulation in the town, once, and the affidavit of such
  publication shall be filed  with  the  town  clerk.  Such  ordinance  or
  amendment  shall  take  effect ten days after such publication; but such
  ordinance or amendment shall take effect from the date of its service as
  against a person served personally with a copy thereof, certified by the
  town clerk under the corporate seal of the town; and showing the date of
  its passage  and  entry  in  the  minutes.  No  ordinance  or  amendment
  previously  adopted or approved by any town board of a town to which the
  provisions of this article are applicable shall be void for  failure  of
  posting and/or filing affidavits of posting.
2023 New York Laws › TWN - Town › Article 9 - Ordinances and Licenses › 134 - Proof of Ordinance; Maps.

§  134.  Proof  of  ordinance; maps. The certificate of the town clerk
  setting forth that the records of the town show the adoption of  one  or
  more  ordinances  and the publishing thereof as required by this chapter
  shall be presumptive evidence of such adoption and  publication  in  any
  action or special proceeding in any court or otherwise.
2023 New York Laws › TWN - Town › Article 9 - Ordinances and Licenses › 135 - Violations of Ordinances.

§ 135. Violations of ordinances. 1. A violation of any ordinance, rule
  or  regulation  adopted  by  the  town board pursuant to this chapter is
  hereby declared to be a misdemeanor except as otherwise provided by  law
  and  except  that  any  such violation of a provision of a town building
  code or zoning ordinance shall be deemed an offense against such code or
  ordinance, and the town board may provide for the punishment thereof  by
  fine or imprisonment or both; provided, however, that for the purpose of
  conferring  jurisdiction  upon  courts  and judicial officers generally,
  violations of a town building code or zoning ordinance shall  be  deemed
  misdemeanors and for such purpose only all provisions of law relating to
  misdemeanors  shall  apply  to  such violations. It is also empowered to
  provide civil penalties for such violation.  The  town  board  may  also
  maintain  an  action or proceeding in the name of the town in a court of
  competent jurisdiction to compel  compliance  with  or  to  restrain  by
  injunction  the  violation  of  any  such ordinance, rule or regulation,
  notwithstanding that the ordinance, rule or  regulation  may  provide  a
  penalty or other punishment for such violation.
2.  Notwithstanding  the provisions of subdivision one hereof the town
  board of any town may designate that the  violation  of  any  ordinance,
  rule  or  regulation  adopted by such board or any specific provision or
  provisions thereof shall be deemed an offense  against  such  ordinance,
  rule,  regulation,  or provision thereof, and the town board may provide
  for the punishment thereof by fine or imprisonment  or  both;  provided,
  however, that for the purpose of conferring jurisdiction upon courts and
  judicial officers generally, such violation shall be deemed misdemeanors
  and for such purpose only all provisions of law relating to misdemeanors
  shall apply to such violations.
2023 New York Laws › TWN - Town › Article 9 - Ordinances and Licenses › 137 - Issuing of Licenses.

§  137.  Issuing  of licenses. If any such trade, occupation or use of
  premises shall be prohibited without a license,  the  town  board  shall
  establish uniform fees for the issuance of such licenses and may require
  applicants  for  licenses to submit written applications supplying under
  affidavit such information as the town board may require.
Upon receipt of the license fee  therefor,  the  town  clerk,  or  the
  building  inspector  as  provided in section one hundred thirty-eight of
  this chapter, shall issue a license specifying the trade, occupation  or
  use  of  premises  thereby  authorized  and  such  license  shall become
  effective from the date thereof and shall continue in force for the term
  specified therein but shall not be transferable. Such  a  license  shall
  not  be  issued  for  a longer term than one year from the date thereof.
  The town board may by resolution provide for the staggering of licensing
  periods. Should such action  result  in  a  licensing  period  which  is
  shorter  than  the regular licensing period, the town clerk shall adjust
  the fee proportionately. A license may be refused if the applicant shall
  have been convicted of a misdemeanor or felony, which in the judgment of
  the town clerk or the building inspector renders the applicant unfit  or
  undesirable to carry on the trade or occupation involved. The town clerk
  or the building inspector may also refuse a license to any person who in
  his  judgment  shall  be  an undesirable person or incapable of properly
  conducting the trade or business desired. Any  applicant  who  has  been
  refused  a license by the town clerk or the building inspector may apply
  to the town board therefor, and the same may be granted  or  refused  by
  the  board,  except as prohibited herein. After a public hearing thereon
  at which the licensee shall have an opportunity to be  heard,  the  town
  board  may  revoke any license issued under authority of this article to
  any applicant whom the town board shall determine to be  an  undesirable
  person  or  incapable  of  properly  conducting  the  trade  or business
  previously licensed. The granting, refusal or revocation of such license
  by the town board shall be subject to review by certiorari.