N.Y. TWN Law § 178-C

§ 178-c. Expenses of fire district officers, officials and employees.\nWhen incurred by the authority of the board of fire commissioners, the\nactual and necessary expenses, including expenses for travel, of all\nfire district officers and paid employees of the fire district, and of\nall paid and volunteer officers of the fire district fire department,\nincurred and paid by any such fire district officer, paid employee or\nfire department officer in executing the duties of his office or\nposition shall be a fire district charge. The board of fire\ncommissioners of any fire district, in lieu of auditing and allowing the\nclaim of a fire district officer, paid employee or fire department\nofficer for actual and necessary expenses for travel, may determine by\nresolution to allow and pay such fire district officer, paid employee or\nfire department officer a reasonable mileage allowance for the use of\nhis own automobile for each mile actually and necessarily traveled by\nhim in executing the duties of his office or position. In determining\nthe amount of such allowance, the board of fire commissioners may\nconsider the cost of gasoline, but in no event shall such allowance\nexceed the standard mileage allowance for business-related travel\nadopted or prescribed for federal income tax purposes. The provisions of\nthis section shall not be deemed to amend, modify or supersede any of\nthe provisions of section one hundred seventy-eight-a of this article\nand sections seventy-two-g and seventy-seven-b of the general municipal\nlaw.\n