N.Y. County Law Section 203
Expenses incurred in the performance of official duty

1.

The actual and necessary expenses of all officers and employees, other than supervisors, paid from county funds incurred in the performance of their official duties, and the actual and necessary expenses of all supervisors incurred in the performance of powers and duties of the county, shall be a county charge.

2.

The board of supervisors may authorize the payment of a reasonable mileage allowance for:

(a)

the miles actually and necessarily traveled on official business by any such officer or employee, other than a supervisor, by the use of his own automobile; and

(b)

the miles actually and necessarily traveled on official business of the county by any supervisor by the use of his own automobile, including travel on official business of the county in going from and returning to his residence.

3.

Whenever the board of supervisors is directed or empowered by law to appoint a commission or board, by whatever title known, to render a service for the county, such board of supervisors may provide for the audit and payment of actual and necessary expenses incurred in the performance of duties including the mileage allowance.

4.

No supervisor, officer or employee shall be allowed or paid any lump sum in lieu of actual and necessary disbursements incurred by him.

Source: Section 203 — Expenses incurred in the performance of official duty, https://www.­nysenate.­gov/legislation/laws/CNT/203 (updated Sep. 22, 2014; accessed Nov. 1, 2025).

200
Compensation of supervisors 201
Compensation of officers 202
Publication of compensation and expenses of supervisors in certain counties 203
Expenses incurred in the performance of official duty 204
Positions of employment 205
Compensation of employees 205–A
Certain pilot projects 206
Hours of work and office hours 206–A
Business in county offices on holidays and Saturdays 207
Vacations 208
Books and records 209
Investigations 210
Examination and post audit 211
Printed and electronically recorded proceedings of the board 212
Designation of depositaries 214
Designation of newspapers 215
County property 216
Location of county offices 217
County jail 217–A
Qualification for employment as a county correction officer 218
Courthouses and judicial expenditures 218–A
County detention facilities for juvenile delinquents and persons in need of supervision 218–B
Prisoner furlough program in county jails and penitentiaries 219
Reforested lands 220
County planning board 220–A
Water quality management agency 221
County park commission 222
Cemeteries 223
Flood control and soil conservation 223–A
The board of supervisors of any county may appropriate such sums as it may deem proper, not exceeding three thousand dollars in any one y... 223–B
EMS training and mutual aid programs 224
Optional appropriations and contracts for public benefit services 224–A
Elimination of noxious weeds 224–B
Cooperative extension area and statewide program specialist 225
Optional appropriations for public benefit services administered by the board 225–A
Fire training and mutual aid programs 225–B
Contracts for visiting nursing services 226
Monuments and memorials 226–A
Patriotic observances 226–B
Solid waste management 226–C
Waiver of fees for veterans’ organizations 226–C*2
Waiver of fees for veterans organizations 226–C*3
Waiver of fees for veterans’ organizations 226–D
Waiver of fees for veterans’ organizations 226–E
Waiver of fees for veterans’ organizations 227
Legalizing acts 228
Disputed town boundaries 229
Erection and dissolution of towns 231
Expenses of police officer or peace officer injured in line of duty 232
County officers’ and county executives’ associations 233
Procedure on tax limit increase 233–A
Amounts to be included or excluded in computing constitutional taxing power 233–B
Payment in lieu of taxes for property acquired for park or recreational purposes 234
Additional powers granted under other laws 234–A
Service of notice in relation to constitutionality of local law, ordinance, rule or regulation of a county 235
The board of supervisors by resolution may appoint a committee of citizens of the county to act in an advisory capacity to any committee,... 236
County plumbing licensing 236–A
County master electrician licensing 236–B
County electrical inspector licensing 237
Alcoholic beverage control
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Verified:
Nov. 1, 2025

Last modified:
Sep. 22, 2014

§ 203. Expenses incurred in the performance of official duty's source at nysenate​.gov

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