N.Y. CNT Law § 203

§ 203. Expenses incurred in the performance of official duty. 1. The\nactual and necessary expenses of all officers and employees, other than\nsupervisors, paid from county funds incurred in the performance of their\nofficial duties, and the actual and necessary expenses of all\nsupervisors incurred in the performance of powers and duties of the\ncounty, shall be a county charge.\n 2. The board of supervisors may authorize the payment of a reasonable\nmileage allowance for:\n (a) the miles actually and necessarily traveled on official business\nby any such officer or employee, other than a supervisor, by the use of\nhis own automobile; and\n (b) the miles actually and necessarily traveled on official business\nof the county by any supervisor by the use of his own automobile,\nincluding travel on official business of the county in going from and\nreturning to his residence.\n 3. Whenever the board of supervisors is directed or empowered by law\nto appoint a commission or board, by whatever title known, to render a\nservice for the county, such board of supervisors may provide for the\naudit and payment of actual and necessary expenses incurred in the\nperformance of duties including the mileage allowance.\n 4. No supervisor, officer or employee shall be allowed or paid any\nlump sum in lieu of actual and necessary disbursements incurred by him.\n