New York Town Code § 117

Certain contracts and expenditures prohibited
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§ 117. Certain contracts and expenditures prohibited. Except as\nauthorized by law, no officer, board, department or commission shall\nduring any fiscal year expend or contract to be expended any money or\nincur any liability or enter into any contract which by its terms\ninvolves the expenditure of money for any purpose, unless provision\ntherefor shall have been made in the annual budget, and in no case in\nexcess of the amount appropriated for such year, except pursuant to\nsection one hundred twelve of this chapter and further excepting such\nleases and contracts as may have been entered into by the town for a\nterm exceeding one year in accordance with the provisions of this\nchapter or any other law applicable to such town. Nothing in this\nsection shall be construed to prevent the allowance of any claim by the\ntown board for any lawful town purpose in excess of the amount\nappropriated for such year for such purposes, where the said town board\nhas by resolution transferred sufficient funds to said budgetary fund in\naccordance with section one hundred twelve of this chapter, and nothing\nin this act shall be construed to prevent the town supervisor or the\ntown comptroller from paying amounts in excess of the amounts\nappropriated for such year in the annual budget where such transfer has\nbeen made, nor shall anything in this act be construed to require a town\nwhich has entered into a lease or contract for a term exceeding one year\nto pay during the current year any amounts larger than those which\nbecome due and owing during that year under the terms of such lease or\ncontract. Any contract, verbal or written, made in violation of this\nsection, shall be null and void as to the town and no money belonging to\nthe town shall be paid thereon. Nothing herein contained shall be\nconstrued to prohibit the town board from making contracts for periods\nexceeding one year for the purposes of improvement districts whenever\nauthorized by law.\n

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