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2010 New York Code
TWN - Town
Article 8 - (100 - 125) 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.

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