§ 86. Town public welfare funds. 1. The taxes levied for public
assistance and care in a town shall be paid to the town supervisor, who,
without prior audit, shall disburse them on written order of the town
public welfare officer for the payment of bills and claims submitted in
accordance with the provisions of law relating to such town. All such
bills and claims shall be filed annually with the town clerk.

2. The town supervisor shall, without prior audit, issue individual
checks to persons as authorized by the town welfare officer on forms as
either prescribed or approved by the state department of social welfare,
or such supervisor shall pay over to the town welfare officer for use as
a revolving fund such amount as the town board authorizes. When a
revolving fund has been established, the town welfare officer shall,
furnish to the town a bond in such penal sum and with such sureties as
the town board may approve, conditioned upon the faithful discharge of
his duties. Whenever a revolving fund has been established the welfare
officer shall pay all welfare claims for which the town is legally
responsible excepting salaries and other compensations from such
revolving fund. Upon receiving such revolving fund the town welfare
officer shall deposit such sum of money received in an official bank
account, in the bank or trust company designated for such purpose by the
town board, and he shall also enter in a suitable book or books kept by
him for that purpose a record of the receipts and payments of such
revolving fund. From appropriations for town welfare purposes the town
supervisor shall, each month, on presentation by the town welfare
officer of bills and claims, submitted in accordance with the provisions
of law relating to such town, and statements of other disbursements on
forms as either prescribed or approved by the state department of social
welfare, reimburse such revolving fund for the amount of disbursements
therefrom during the preceding month.