2018 New York Laws
TWN - Town
Article 11 - Fire, Fire Alarm and Fire Protection Districts
178-C - Expenses of Fire District Officers, Officials and Employees.

§  178-c. Expenses of fire district officers, officials and employees.
  When incurred by the authority of the board of fire  commissioners,  the
  actual  and  necessary  expenses,  including expenses for travel, of all
  fire district officers and paid employees of the fire district,  and  of
  all  paid  and  volunteer officers of the fire district fire department,
  incurred and paid by any such fire district officer,  paid  employee  or
  fire  department  officer  in  executing  the  duties  of  his office or
  position  shall  be  a  fire  district  charge.  The   board   of   fire
  commissioners of any fire district, in lieu of auditing and allowing the
  claim  of  a  fire  district  officer,  paid employee or fire department
  officer for actual and necessary expenses for travel, may  determine  by
  resolution to allow and pay such fire district officer, paid employee or
  fire  department  officer  a reasonable mileage allowance for the use of
  his own automobile for each mile actually and  necessarily  traveled  by
  him  in  executing  the duties of his office or position. In determining
  the amount of such  allowance,  the  board  of  fire  commissioners  may
  consider  the  cost  of  gasoline,  but in no event shall such allowance
  exceed  the  standard  mileage  allowance  for  business-related  travel
  adopted or prescribed for federal income tax purposes. The provisions of
  this  section  shall  not be deemed to amend, modify or supersede any of
  the provisions of section one hundred seventy-eight-a  of  this  article
  and  sections seventy-two-g and seventy-seven-b of the general municipal
  law.