§ 29. Powers and duties of supervisor. Except where powers or duties\nspecified herein are devolved upon the town comptroller pursuant to\nsection thirty-four of this chapter, the supervisor of each town.\n 1. Shall act as treasurer thereof and shall demand, collect, receive\nand have the care and custody of moneys belonging to or due the town\nfrom every source, except as otherwise provided by law. Except as\notherwise provided in articles eleven and thirteen, he shall also act as\ntreasurer and disbursing officer for every special district therein.\n 2. Within ten days after their receipt, shall deposit and secure in\nhis name as supervisor, all such moneys in the manner provided by\nsection ten of the general municipal law.\n 3. Shall disburse such moneys only by checks payable to the person or\npersons entitled thereto, which checks shall, if the town board requires\nsuch countersignature, be countersigned by the town clerk, or by the\ncomptroller in towns where the office of town comptroller has been\nestablished. When authorized by resolution of the town board, such\nchecks may be signed with the facsimile signature of the supervisor or\nother town officer whose signature is required, as reproduced by a\nmachine or device commonly known as a checksigner. By resolution duly\nadopted, the town board may determine to enter into a contract to\nprovide for the deposit of the periodic payroll of the town in a bank or\ntrust company for disbursal by it in accordance with provisions of\nsection ninety-six-b of the banking law.\n 4. Shall keep an accurate and complete account of the receipt and\ndisbursement of all moneys which shall come into his hands by virtue of\nhis office, in books of account in the form prescribed by the state\ndepartment of audit and control for all expenditures under the highway\nlaw and in books of account provided by the town for all other\nexpenditures. Such books of account shall be public records, open and\navailable for inspection at all reasonable hours of the day, and, upon\nthe expiration of his term, shall be filed in the office of the town\nclerk.\n 7. Shall pay fixed salaries, the principal of or interest on\nindebtedness, amounts becoming due upon lawful contracts for periods\nexceeding one year, and compensation for services of officers or\nemployees regularly engaged by the town at agreed wages by the hour,\nday, week, month or year without prior audit.\n 8. Shall prosecute, in the name of the town, for all penalties given\nby law to such town for its use and for all moneys or property due the\ntown.\n 9. Shall cause a survey to be made of the bounds of his town, whenever\nrequired by the state department of transportation, and transmit a map\nand description thereof to such department within sixty days thereafter.\nThe expense of such survey and map shall be defrayed by the several\ntowns whose bounds either wholly, or in part, shall be described\nthereby; such expense to be apportioned by the board of supervisors of\nthe county.\n 10. Shall prepare and file with the town clerk within thirty days\nafter the expiration of each fiscal year, an annual financial report\naccounting for all moneys received and disbursed by him, together with\nthe certificate, or certificates, of the bank or trust company where\ntown moneys are deposited, showing the amount of such moneys on deposit\nwith said bank or trust company, and cause a certified copy of such\nreport to be published in the official newspaper, and in such other\nnewspapers, if any, as the town board may require. In addition thereto,\nif and whenever required, such supervisor shall submit to the other\nmembers of the town board at the time of filing such report all\nvouchers, cancelled checks or check images as authorized by section\nninety-nine-b of the general municipal law, check stubs, ledgers, cash\nbooks, journals, and financial and accounting records of every sort\nrequired to substantiate the accuracy and completeness of su
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