§ 116. Town charges. Except as herein otherwise provided, towns may
incur obligations for any purpose necessary to give effect to the powers
herein granted, including but not limited to the following:

1. The compensation of town officers and employees, and all expenses
necessarily incurred for the use and benefit of the town, and when
incurred by authority of the town board, all expenses necessarily
incurred and paid by any town officer or employee in executing the
duties of his office or position, including actual and necessary
expenses for travel, office rent, janitor service, light, heat,
telephone, postage, furniture, books, stationery and supplies, and, in
the county of Franklin, for maintenance while attending meetings of the
town board. The town board of any town, in lieu of auditing and allowing
the claim of a town officer or employee for actual and necessary
expenses for travel, may determine by resolution to allow and pay such
officer or employee a reasonable mileage allowance for the use of his
own automobile for each mile actually and necessarily traveled by him in
the performance of the duties of his office or position, in attending a
course of training for his respective office or position provided by the
town and county officers training school of the state of New York, or in
attending a convention, conference or school pursuant to section
seventy-seven-b of the general municipal law.

2. All damages recovered against a town officer for any act done
pursuant to a resolution, or proposition, duly adopted by the town board
or at a town election duly held; and all damages against any such
officer for any act done in good faith, in his official capacity,
without any such direction or resolution, may be made a town charge, by
a vote of the town, at a town election duly held, or by a resolution of
the town board, but any such subsequent resolution of the town board
shall be subject to a permissive referendum.

3. The moneys authorized to be raised by the vote of a town election
for any town purpose, or by resolution of the town board, which has
become effective by the failure to file a petition for a referendum, or,
which has been approved by a referendum.

4. The actual expenses necessarily incurred by the supervisor of a
town in the forest preserve, when authorized by resolution of the town
board, in connection with the distribution of fish and game birds, not
exceeding one hundred dollars in any one year.

5-a. The expense incurred by a town officer, with the approval of the
town board, for insurance indemnifying against any loss through theft,
robbery or burglary of public moneys in his custody.

6. The cost and expense necessarily incurred by the town board in the
employment of a veterinarian to examine animals in the town to ascertain
whether they are infected with an infectious or communicable disease.
The town board may employ such veterinarian and provide for filing the
result of examinations made by him with the commissioner of agriculture
and markets.

7. The reasonable fees of a physician for examining a person arrested
in the town and charged with being intoxicated while operating a motor
vehicle.

8. The engaging of a certified public accountant or a public
accountant to audit the accounts and fiscal affairs of the town.

9. The fees of officers other than magistrates in criminal
proceedings, or in criminal actions tried before a magistrate of the
town where the offense is alleged to have been committed. The fees
allowable to towns and villages for the services of a magistrate and the
fees allowable to an officer in issuing or serving process for an
offense committed in a town other than that in which such magistrate
resides, and of which a court of special sessions has jurisdiction to
try, or which a magistrate has jurisdiction to hear and determine and
the fees allowable to towns and villages for the services of a
magistrate in the trial or examination of a person brought before him by
reason of the absence or inability to act of the magistrate before whom
he is directed by the warrant to be brought, charged with such an
offense committed in a town other than that in which the magistrate
before whom such person is brought resides, shall, in either case, be a
charge against the town in which such offense was committed. Except as
provided in this section no fees shall be allowed to an officer, for
services in a criminal action or proceeding, before a magistrate of one
town for or on account of an offense charged to have been committed in
another town, and which a court of special sessions has jurisdiction to
try, or which a magistrate has jurisdiction to hear and determine. The
fees and mileage of a police officer or peace officer in connection with
any criminal action or proceeding of which a court of special sessions
has jurisdiction to try, or which a magistrate has jurisdiction to hear
and determine, may be fixed by the town board of the town to which the
same are chargeable, not exceeding the amount now allowed by law; and
when so fixed, shall supersede as to such town any other provision of
law fixing fees or mileage in such case. The fees allowable to towns for
the services of magistrates and the fees allowable to other officers for
services in criminal proceedings, for or on account of an offense which
a court of special sessions has not jurisdiction to try, shall be a
county charge, if the magistrate had jurisdiction of the proceedings in
which the services were rendered. A county shall pay any amount due to a
town for the services of a justice of the peace which are a county
charge upon the presentation to it of a claim by the state comptroller
for such charges each quarter.

10. Such sums as the town board may determine to annually expend and
raise by taxation in such town to meet the actual and necessary expenses
of maintaining and continuing the association of towns of the state of
New York, the New York state town clerks association, Inc., the county
legislators and supervisors association of New York State and any of
their activities in this state for the purpose of devising practical
ways and means for obtaining greater economy and efficiency in the
government thereof.

11. The fees and charges of a police justice or other officer
authorized by law to be paid for services rendered and expenses incurred
on account of offenses committed in a village and triable before the
police justice, shall not be a town charge or be audited or paid by the
town board of the town.

12. Except as otherwise provided in section one hundred seventy-one-d
of the tax law, the actual and necessary expenses incurred by a town
officer or a person duly elected as a town officer, in attending a
course of training for his respective office provided by the town and
county officers training school of the state of New York for the purpose
of improving the administration of municipal affairs in the towns and
counties of the state, or by a justice of the peace in attending a
training school for justices provided by the education department or
given in his own county, by the county magistrate's association, shall
be a charge against the town of which he is an officer or officer-elect.
No such person, however, shall be allowed such expenses for attending a
regional school unless his town shall be included within the area of
such region as established by the education department or the board of
trustees of the town and county officers training school of the state of
New York.

13. The actual expense incurred in the publication and distribution of
a report relative to the fiscal affairs, official acts, programs and
meetings of boards, commissions, departments and other agencies, of a
town.

14. Notwithstanding the provisions of this chapter or any general or
special law, when incurred pursuant to resolution of the town board the
cost and expense of acquiring, purchasing, leasing or rental of any
labor-saving device, machine or equipment to assist a town officer in
the performance of the duties of his office.