§ 123. Annual accounting by town officers and employees. On or before
the twentieth day of January each person, who as a town officer or
employee received or disbursed any moneys in the previous fiscal year,
shall account with the town board for such moneys and shall produce all
supporting books, records, receipts, warrants, vouchers and cancelled
checks or check images as authorized by section ninety-nine-b of the
general municipal law. No member of the town board shall sit as such
when any account in which he is interested is being audited.

In addition, the town board shall examine the criminal and civil
dockets of each town justice and shall cause to be entered in the
minutes of its proceedings that such dockets have been duly examined and
that the fines and fees therein shown to have been collected have been
turned over to the proper officials as required by law.

Each town officer and employee, except a town justice, at the time of
submitting his books and records, shall file with the town board a
statement in writing showing his receipts and disbursements for the
fiscal year. Such statement shall be in detail and shall be entered in
the minutes of the meeting by the town clerk.

The provisions of this section requiring an annual accounting and the
submission of books and records by all town officers and employees to
the town board shall not apply to a town having a town comptroller, nor
to a town which, prior to the twentieth day of January, shall have
engaged the services of a certified public accountant or public
accountant to make an annual audit to be completed within sixty days
after the close of the town's fiscal year.

Notwithstanding anything herein contained, the town board, at any
time, may require any town officer or employee to submit to the board or
to such certified public accountant or public accountant for examination
his books, dockets, records, receipts, warrants, vouchers and cancelled
checks or check images as authorized by section ninety-nine-b of the
general municipal law.