N.Y. Town Law Section 101
Fiscal year

100
Application 101
Fiscal year 102
Budget system 103
Definitions 104
Submission of estimates 105
Fire district estimates and budget 106
Preparation, filing and review of tentative and preliminary budgets 107
Contents of preliminary budget 108
Public hearing 109
Final revision and adoption of budget 110
Encumbering appropriations 111
Lapse of appropriations 112
Supplemental appropriations 113
Transfers from general purpose funds to other funds 114
Interest charges against districts 115
Tax levy 116
Town charges 117
Certain contracts and expenditures prohibited 118
Form of claims 119
Audit of claims and issuance of warrants 120
Payrolls to be certified 121
Payment of judgments and compromised actions, proceedings or claims 122
Advertising for bids 122–A
Purchasing of products for public use 123
Annual accounting by town officers and employees 124
Designation of the comptroller as accounting officer 125
Duties of supervisor