§ 125. Duties of supervisor. Except where duties specified herein are
devolved upon the town comptroller pursuant to section thirty-four of
this chapter, the supervisor of each town shall have the following
duties:

1. 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
therewith. 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 pay the principal of and
interest on indebtedness, stated salaries, compensation for services of
officers or employees regularly engaged by the town at agreed wages by
the hour, day, week, month or year, and amounts becoming due upon lawful
contracts for periods exceeding one year for which provision for payment
has been made in the annual budget and payments authorized by
subdivision two of section one hundred eighteen of this chapter, without
prior audit.

2. The supervisor shall without prior audit, issue individual checks
to the persons as authorized by the town welfare officer or pay over to
the town welfare officer moneys for the revolving fund as provided by
section eighty-six of the social welfare law, and the receipt of the
town welfare officer shall be a sufficient voucher for such payment. 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 in the office of the town clerk.