§ 215. Powers and duties of improvement district commissioners.\nSubject to law and the provisions of this chapter, the commissioners of\nevery improvement district shall constitute and be known as the board of\ncommissioners of such improvement district. Such board of commissioners\n 1. Shall elect one of their members as chairman and another as\nsecretary of the board of commissioners at the first meeting thereof\nfollowing each annual election of district commissioners, or the board\nof commissioners may designate the town clerk of such town as secretary\nof the board of commissioners and when so designated the town clerk\nshall act as secretary thereof without additional compensation. Every\nboard of commissioners shall file and maintain in the office of the town\nclerk a complete and accurate record of all proceedings of such board\nincluding certified copies of the minutes of each meeting within ten\ndays after each such meeting.\n 1-a. May, when specifically authorized by the town board and subject\nto such restrictions as the town board may impose not inconsistent with\nlaw, designate one of their members as treasurer and disbursing officer\nfor such district in place of the supervisor, and when a commissioner\nhas been so designated, the supervisor, and the receiver of taxes and\nassessments or town tax collector shall pay over to the treasurer of the\ndistrict all taxes, assessments or water rates or rentals assessed,\nlevied or collected for district purposes or services rendered by such\ndistrict, and all proceeds of obligations issued for district\nimprovements. The proceeds of obligations issued for district\nimprovements shall be deposited, secured and used pursuant to the manner\nprescribed by section 165.00 of the local finance law. The treasurer\nshall, within ten days, deposit and secure all other moneys in the\nmanner provided by section ten of the general municipal law. The board\nof commissioners shall require the treasurer so designated, before\nentering upon the duties of his office, to give an official undertaking,\nconditioned for the faithful performance of his duties and that he will\nwell and truly keep, pay over and account for all moneys and property\nbelonging to the district and coming into his hands as treasurer, in\nsuch form, in such sum and with such sureties as the board of\ncommissioners shall direct and approve, and such approval shall be\nindicated upon such undertaking; and when approved, such undertaking\nshall be filed in the office of the town clerk. The board of\ncommissioners may determine by resolution that such undertaking shall be\nexecuted by a surety company authorized to transact business in the\nstate of New York, and the expense thereof shall be a charge on the\ndistrict.\n 1-b. Shall audit all claims against the district and shall order the\npayment thereof by the district treasurer or the town supervisor, as the\ncase may be, in the amounts allowed. Except as otherwise provided by\nthis subdivision, no such claim shall be audited or ordered paid by the\nboard of commissioners unless an itemized voucher therefor, verified by\nor on behalf of the claimant, in such form as the board of commissioners\nshall prescribe, shall have been presented to the board of commissioners\nfor audit and allowance. The board of commissioners may, however,\nprovide by resolution, that any such claim may be presented, audited and\npaid if it shall have been certified to be true and correct in a\nstatement signed by or on behalf of the claimant upon a form prescribed\nby the board of commissioners. The provisions of this subdivision shall\nnot be applicable to claims for the payment of fixed salaries of\nofficers or employees, the principal of or interest on obligations\nissued for purposes of the district, fixed amounts becoming due on\nlawful contracts for periods exceeding one year, and amounts which the\ndistrict may be required to pay to the state employees' retirement\nsystem on accoun
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