§ 37, subd. 1 amended. Residue after payment. § 37, subd. 3 added. ever required, such supervisor shall submit to the other members of the town board at the time of filing such report all vouchers, cancelled checks, check stubs, ledgers, cash books, journals, and financial and accounting records of every sort required to substantiate the accuracy and completeness of such report. § 4. Subdivision one of section thirty-seven of such chapter, as amended by chapters seven hundred seven and seven hundred fifty-one of the laws of nineteen hundred thirty-three, is hereby amended to read as follows: 1. The receiver of taxes and assessments shall hold no other elective public office except that he may be the receiver of taxes and assessments of a village in such town and shall have and possess and exercise in the manner and within the time prescribed by law all the rights, powers, authority and jurisdiction possessed and exercised by the town tax collector and the school district collectors in the town of which he is receiver of taxes and assessments and he shall be subject to all of the duties of such officers. It shall be the duty of such receiver of taxes and assessments to receive and collect all state, county, town, and school taxes, and all assessments that may be levied or assessed in the town, and all fees thereon prescribed by law, including all other moneys provided by law to be paid to the town tax collector or school district collectors, except that town board of a town may by resolution authorize the receiver of taxes and assessments to receive taxes for thirty days after the first day specified in the notice for the payment of such taxes, without additional charge. Except as otherwise provided by law, the receiver of taxes shall receive and collect all water rates, sewer rentals, permit fees and other fees and charges payable to said town. Except as otherwise provided by this section, all fees collected by him upon any tax or assessment heretofore payable to the town tax collector, or school district collectors, shall belong to the town and shall be paid into the general town fund. Such receiver shall enter daily in a suitable book or books the sums of money received, the names of the persons from whom received, and the particular tax or assessment, subject or department, for which sums were paid, and the interest, penalty or fee, if any, paid thereon, and such book or books shall be public records and shall be open during office hours to public inspection. Within twentyfour hours after receiving the same, he shall deposit all sums of money received and collected by him to the credit of the supervisor in or with a bank or trust company designated by the town board and notify the supervisor thereof, except that all school district moneys collected shall be deposited to the credit of the school district in such bank or banks as may be designated from time to time by the boards of education or trustees of the school districts, and except that after payment to the supervisor in full of all moneys payable to him pursuant to any warrant for the collection of taxes, the residue, if any, shall be paid to the county treasurer. § 5. Section thirty-seven of such chapter, as amended by chapters seven hundred seven and seven hundred fifty-one of the laws of nineteen hundred thirty-three, is hereby amended by adding thereto after subdivision two, a new subdivision, to be subdivision three, to read as follows: 3. If any school district shall include territory in a town or towns of the first class as well as territory in a town of the second class, or in two or more towns of the first class, the board of education or trustees or trustee of such school district shall divide the tax roll of such school district so as to set forth separately that portion of the district contained in each town of the first class and such board of education, trustees or trustee shall deliver to each receiver of taxes such proper portion of the tax roll and a warrant for the collection of the taxes levied thereon. The school district collector of such school district shall collect the taxes levied upon that portion of the district contained in a town of the second class. § 6. Section one hundred eleven of such chapter is hereby § 111 amended, to read as follows: amended. districts. § 111. Preliminary estimates. Not less than sixty-five nor more than seventy days prior to the meeting of the board of supervisors at which taxes are levied in the county in which the town is situated, every administrative officer, board, department and commission of the town and of every district thereof, except fire dis- Except fire tricts, shall annually prepare and file with the town clerk detailed estimates in writing of the amount of expenditures for the next fiscal year in, for and by their respective offices, boards, departments and commissions. The town clerk shall present such preliminary estimates to the town board at a meeting thereof which shall be held not less than sixty days prior to the date of such meeting of the board of supervisors. All such preliminary estimates shall be set forth in the minutes of the proceedings of the town board. § 7. Subdivision three of section one hundred twelve of such chapter is hereby amended, to read as follows: § 112, subd 3 amended. deducted 3. The town board shall also include in such statement and separately set forth similar estimates of revenues and expenditures for each improvement or other district of the town. The amounts Amount. which are included in such estimates of revenues and which are shall be required to be apportioned and assessed upon lots or parcels of from estiland in such district in proportion to the amount of the benefit of ex conferred upon the same by any improvement shall be deducted. from such estimate of expenditures in ascertaining the amount of the tax to be levied upon the property in such district pursuant to section one hundred sixteen. § 8. Section one hundred thirteen of such chapter is hereby amended to read as follows: § 113. Public hearings. Immediately after the annual estimate has been completed, the town board shall file the original estimate in the office of the town clerk where it shall be available for inspection by any interested person at all reasonable hours, and shall give notice of a public hearing thereon. Such notice shall state penditures. 113 amended. May. § 117 amended. a fund to be annual that the annual estimate has been completed and filed in the office of the town clerk and shall specify the time when and the place where the hearing is to be held and the purpose thereof, and may set forth said annual estimate in full. The notice shall also specify the proposed salaries of each member of the town board, the town clerk and town superintendent of highways, and, if there be a town attorney or town engineer, the proposed salaries thereof. Such notice shall be published twice in the official paper and in such other newspapers, if any, having general circulation within the town, as the town board may determine. The first punication shall be at least ten days prior to the time of such hearing. At the time and place specified in such notice, the town board shall meet and review the said estimate. At such hearing, any person may be heard in favor of or against the estimate as compiled or for or against any item therein contained. Within ten days after such hearing the town board shall adopt such estimate as so originally compiled or may diminish or reject any item or items therein contained except those relating to estimated revenues or indebtedness of the town, or any district thereof, but it shall not have the power to increase any estimated appropriation for expenditures except the estimate for highways, any item of which the board may increase or reduce as prescribed by section ninety-one of the highway law. Thereupon, the town board shall adopt the estimate as amended and, when adopted, it shall be entered in detail in the minutes of the proceedings of the town board. § 9. Section one hundred seventeen of such chapter is hereby amended to read as follows: § 117. Temporary loans. After the adoption of said annual estimate and before receipt by the supervisor of taxes and estimated revenues, the town board may authorize the supervisor to To provide borrow money to provide a fund to be expended for any of the purposes for which funds are appropriated in said annual estimate in anticipation of the receipt of the said taxes and revenues. estimate. The amount expended for any such purpose shall not exceed Amount ex the amount appropriated for such purpose in said annual estinot exceed mate. The town board may authorize the issue of notes, cerpropriated. tificates of indebtedness or revenue bonds for such purposes, Renewals; and such notes, certificates or bonds may be renewed from time maturity. to time but such notes, certificates or bonds, with all renewals pended shall amount ap thereof, shall mature not later than sixteen months from the date of the original issuance of such notes, certificates or bonds. Such notes, certificates or bonds shall be signed by the supervisor and countersigned by the town clerk and, together with the interest thereon, shall be general obligations of the town and shall be paid out of moneys received on account of taxes and revenues appropri ated to pur- ated in said annual estimate to the purposes for which such money was borrowed. The town board may include in the annual estimate a charge against any district for the amount of any interest paid or to be paid upon moneys borrowed for district purposes in anticipation of the receipt of taxes and revenues of any such district. Appropri pose for which money was borrowed. § 10. Section one hundred nineteen of such chapter is hereby 119 amended to read as follows: amended. § 119. Duties of supervisor. The supervisor shall keep in his records, in such manner and form as the state department of audit and control may direct, a separate account with every appropriation for which funds are appropriated or raised by tax. He shall state in every check or draft drawn by him the fund against which it is drawn and the appropriate account chargeable there- Account. with. He shall not permit any fund or appropriation account to be overdrawn at any time nor draw upon one fund or appropriation account to pay a claim chargeable to another. In a town in which there shall be no town comptroller no money shall be paid out by the supervisor except upon the warrant, order or draft of the town clerk, after audit and allowance by the town board. In a town in which there shall be a town comptroller no money shall be paid out by the supervisor except upon the warrant, order or draft of the town comptroller, after audit and allowance thereof. The supervisor, however, may make payments from the highway fund on order of the town superintendent of highways and may also pay the principal and interest of funded debts and temporary loans lawfully issued, stated salaries and amounts becoming due upon lawful contracts for periods exceeding one year and for which provision for payment has been made in the tax budget, without prior audit. The supervisor shall render to the town board at the end of each month a detailed statement of all money received and disbursed by him for such month, and shall file a copy thereof in the office of the town clerk. § 11. Subdivision one of section one hundred twenty of such § 120, subd. chapter is hereby amended to read as follows: 1. In a town in which there is no town comptroller, the town clerk shall cause each claim presented to the town board for audit to be numbered consecutively, beginning with the number one in each year, and the number, date of presentation, name of claimant and a brief statement of the character of each claim shall be entered in a book kept for that purpose which shall be open to public inspection, at all times during office hours. The town board shall not be required to audit any claim until thirty days after presentation to the town clerk. The town board may, in considering a claim, require any person presenting the same to be sworn before it or before any member thereof, relative to the justness and accuracy of such claim, and may take evidence and examine witnesses in respect to the claim, and for that purpose may issue subpoenas for the attendance of witnesses, except as otherwise provided by law. When a claim has been finally audited by the town board the town clerk shall endorse thereon or attach thereto a certificate of such audit and file the same in numerical order as a public record in his office. When any account, claim or demand against the town shall have been so audited and a certificate thereof so filed, the town clerk shall draw a warrant specifying the number of the claim, the name of the claimant, the 1 amended. § 129 repealed. § 341, subd. 11 amended. amount allowed and the fund and appropriation account chargeable therewith and such other information as may be deemed necessary and essential, directed to the supervisor of the town, authorizing and directing him to pay to the claimant the amount allowed upon his claim. No fund and no appropriation account shall be overdrawn nor shall any warrant be drawn against one fund or appropriation account to pay a claim chargeable to another fund or appropriation account. § 12. Section one hundred twenty-nine of such chapter is hereby repealed. 13. Subdivision eleven of section three hundred forty-one of such chapter is hereby amended, to read as follows: 11. Nothing in this act shall affect or impair the provisions and requirements of articles five to fourteen, both inclusive, of the Nor affect, conservation law, nor affect, impair nor repeal chapter five hundred 1928, ch. sixteen of the laws of nineteen hundred twenty-eight, as amended. § 14. This act shall take effect immediately. etc., L. 516. § 130 amended. CHAPTER 793 AN ACT to amend the village law, by bringing indebtedness incurred by vil lages for the purpose of constructing improvements to be financed by special assessments within the limitation of indebtedness prescribed by section one hundred and thirty of such law Became a law May 22, 1934, with the approval of the Governor. Passed, three-fifths being present The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Section one hundred thirty of chapter sixty-four of the laws of nineteen hundred nine, entitled "An act relating to villages, constituting chapter sixty-four of the consolidated laws," as last amended by chapter six hundred ninety-seven of the laws of nineteen hundred twenty-nine, is hereby amended to read as follows: § 130. Limitation of indebtedness. A village shall not incur indebtedness if thereby its total contract indebtedness, exclusive of liabilities for which taxes have already been levied and obligations issued to provide for the supply of water and obligations issued to pay the cost or a portion of the cost of the construction of a sewer system in any village where an educational corporation constituting an institution of the university of the state of New York and owning property in said village shall have agreed to contribute to the village all or any part of the amount needed to pay such obligations as they become due, in the amount of such agreed contribution, shall exceed ten per centum of the assessed valuation of the real property of such village, subject to taxation, as it appeared on the last preceding village assessment roll, provided, however, that obligations heretofore issued to pay all or any part of the cost of paving and/or sewers which have been assessed against the property benefited thereby shall be excluded in determining such debt limitations. § 2. This act shall take effect immediately. |