N.Y. TWN Law § 125

§ 125. Duties of supervisor. Except where duties specified herein are\ndevolved upon the town comptroller pursuant to section thirty-four of\nthis chapter, the supervisor of each town shall have the following\nduties:\n 1. The supervisor shall keep in his records, in such manner and form\nas the state department of audit and control may direct, a separate\naccount with every appropriation for which funds are appropriated or\nraised by tax. He shall state in every check or draft drawn by him the\nfund against which it is drawn and the appropriate account chargeable\ntherewith. He shall not permit any fund or appropriation account to be\noverdrawn at any time nor draw upon one fund or appropriation account to\npay a claim chargeable to another. In a town in which there shall be no\ntown comptroller no money shall be paid out by the supervisor except\nupon the warrant, order or draft of the town clerk, after audit and\nallowance by the town board. In a town in which there shall be a town\ncomptroller no money shall be paid out by the supervisor except upon the\nwarrant, order or draft of the town comptroller, after audit and\nallowance thereof. The supervisor, however, may pay the principal of and\ninterest on indebtedness, stated salaries, compensation for services of\nofficers or employees regularly engaged by the town at agreed wages by\nthe hour, day, week, month or year, and amounts becoming due upon lawful\ncontracts for periods exceeding one year for which provision for payment\nhas been made in the annual budget and payments authorized by\nsubdivision two of section one hundred eighteen of this chapter, without\nprior audit.\n 2. The supervisor shall without prior audit, issue individual checks\nto the persons as authorized by the town welfare officer or pay over to\nthe town welfare officer moneys for the revolving fund as provided by\nsection eighty-six of the social welfare law, and the receipt of the\ntown welfare officer shall be a sufficient voucher for such payment. The\nsupervisor shall render to the town board at the end of each month a\ndetailed statement of all money received and disbursed by him for such\nmonth, and shall file a copy in the office of the town clerk.\n