N.Y. General Municipal Law Section 4
Investigation of expenditures of towns and villages

If twenty-five freeholders in any town or village shall present to a justice of the supreme court of the judicial district in which such town or village is situated, an affidavit, stating that they are freeholders and have paid taxes on real property within such town or village within one year, that they have reason to believe that the moneys of such town or village are being unlawfully or corruptly expended, and the grounds of their belief, such justice, upon ten days’ notice to the supervisor, and the officers of the town disbursing the funds to which such moneys belong, or the trustees and treasurer of the village, shall make a summary investigation into the financial affairs of such town or village, and the accounts of such officers, and, in his discretion, may appoint experts to make such investigation, and may cause the result thereof to be published in such manner as he may deem proper. The costs incurred in such investigation shall be taxed by the justice, and paid, upon his order, by the officers whose expenditures are investigated, if the facts in such affidavit be substantially proved, and otherwise, by the freeholders making such affidavit. If such justice shall be satisfied that any of the moneys of such town or village are being unlawfully or corruptly expended, or are being appropriated for purposes to which they are not properly applicable, or are improvidently squandered or wasted, he shall forthwith grant an order restraining such unlawful or corrupt expenditure, or such other improper use of such moneys.

Source: Section 4 — Investigation of expenditures of towns and villages, https://www.­nysenate.­gov/legislation/laws/GMU/4 (updated Sep. 22, 2014; accessed Jan. 24, 2026).

3
Compensation for property of a municipal corporation, school district or district corporation taken by eminent domain 3–A
Rate of interest on judgments and accrued claims against municipal corporations 3–B
Limitation on real estate tax in New York city 3–C
Limit upon real property tax levies by local governments 4
Investigation of expenditures of towns and villages 5
Payment of fines, civil penalties, rent, rates, taxes, fees, charges and other amounts by credit card 5–A
Electronic or wire transfers 5–B
Collection of fines, civil penalties, rent, rates, taxes, fees, charges and other amounts via the internet 6–C
Capital reserve funds for counties, cities, villages, towns and sewer and water improvement districts 6–D
Repair reserve funds for municipal corporations, school districts, district corporations and improvement districts 6–E
Contingency and tax stabilization reserve fund for municipal corporations 6–F
Snow and ice removal and road repair reserve funds for municipal corporations 6–G
Capital reserve funds for fire districts 6–H
Reserve fund for payment of bonded indebtedness in counties, cities, villages, towns and fire districts 6–I
Airport development and amortization funds 6–J
Workmen’s compensation reserve fund 6–K
Electric utility depreciation reserve funds 6–L
Mandatory reserve fund for municipal corporations, fire districts and school districts 6–M
Unemployment insurance payment reserve fund 6–N
Insurance reserve fund 6–O
Solid waste management facility reserve funds 6–P
Employee benefit accrued liability reserve fund 6–Q
Intermunicipal agreement for a joint capital reserve fund in the county of Tompkins 6–R
Retirement contribution reserve funds 1 6–S
Community preservation funds 6–T
Charitable gifts reserve fund 6–U
Charitable gifts reserve fund 6–V
Asset forfeiture escrow fund 7
Payment of municipal bonds 8
Application of revenues of a public improvement or part thereof, or service 9
Use of tax moneys raised outside constitutional tax limit 9–A
Inter-fund advances 10
Deposits of public money 11
Temporary investments 12
Deposits of public authorities, public benefit corporations and other corporations 20
Special population census: population data 21
Cancellation of unpaid checks or drafts 22
Claims against fire insurance proceeds 23
Flexible benefits program 24
Corporation for the benefit of the city of New York 25
Treatment of capital costs and certain fund balances of the city of New York
Green check means up to date. Up to date

Verified:
Jan. 24, 2026

Last modified:
Sep. 22, 2014

§ 4. Investigation of expenditures of towns & villages's source at nysenate​.gov

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