§ 64. General powers of town boards. Subject to law and the provisions\nof this chapter, the town board of every town:\n 1. Control of town finances. Shall have the general management and\ncontrol of the finances of the town and shall designate in the manner\nprovided by section ten of the general municipal law the depositaries in\nwhich the supervisor, town clerk, tax collector, tax receiver, and\ntrustees of the freeholders and commonalty of a town shall deposit and\nsecure all moneys coming into their hands by virtue of their offices.\n 1-a. Petty cash fund. Notwithstanding the provisions of section one\nhundred eighteen of this chapter, may by resolution establish a petty\ncash fund for any town officer or head of a department or office in any\ntown, for the payment, in advance of audit, of properly itemized and\nverified or certified bills for materials, supplies or services\nfurnished to the town for the conduct of its affairs and upon terms\ncalling for payment to the vendor upon the delivery of any such\nmaterials or supplies or the rendering of any such services, provided\nthat moneys in any such fund also may be used for the purpose of making\nchange when such is required in the performance of official duties. The\namount of the petty cash fund established for a receiver of taxes and\nassessments in a town of the first class shall not exceed one thousand\ndollars and for any other officer or office or department head shall not\nexceed five hundred dollars. Prior to making his return of unpaid taxes\nto the county treasurer, a collector of taxes in a town of the second\nclass shall reimburse the supervisor for the amount of the petty cash\nfund previously advanced to him. At the time of any payment from such\nfund, the officer for which the fund was established shall require\ndelivery to him of a bill in form sufficient for audit by the town board\nas required by law. At each meeting of the town board a list of all\nexpenditures made from each such fund since the last meeting of the\nboard, together with the bills supporting such expenditures, shall be\npresented to the town board for audit and the town board shall direct\nthe supervisor to reimburse each petty cash fund from the appropriate\nbudgetary item or items, in an amount equal to the totals of such bills\nwhich it shall so audit and allow, except that, in any such town in\nwhich there is a town comptroller, such list of expenditures, together\nwith such bills shall be presented to said town comptroller for audit no\nlater than the last day of each month and the supervisor shall so\nreimburse each petty cash fund in an amount equal to the total of such\nbills which the town comptroller shall so audit and allow. Any of such\nbills or any portion of any of such bills which the town board or the\ntown comptroller, as the case may be, shall refuse to audit and allow\nshall be the personal liability of the officer for which the fund was\nestablished and he shall promptly reimburse his petty cash fund in the\namount of such disallowances. If such reimbursement has not been made by\nthe time of the first payment of salary to such officer after the action\nof the town board or the town comptroller, as the case may be, in\ndisallowing an amount so expended, such amount shall be withheld from\nhis salary payment and, if necessary, subsequent salary payments and\npaid into the appropriate petty cash fund until an amount equal to the\namount so disallowed has been repaid to such petty cash fund. Any bond\nor undertaking filed by any town officer or department or office head\nshall be available to the town for recovery of any losses incurred by\nreason of the operation of the petty cash fund established for him.\n 2. Acquisition and conveyance of real property. May acquire by lease,\npurchase, in the manner provided by law, or by acquisition in the manner\nprovided by the eminent domain procedure law, any lands or rights\ntherein, either within or outside the town bound
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