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