§ 178-c. Expenses of fire district officers, officials and employees.
When incurred by the authority of the board of fire commissioners, the
actual and necessary expenses, including expenses for travel, of all
fire district officers and paid employees of the fire district, and of
all paid and volunteer officers of the fire district fire department,
incurred and paid by any such fire district officer, paid employee or
fire department officer in executing the duties of his office or
position shall be a fire district charge. The board of fire
commissioners of any fire district, in lieu of auditing and allowing the
claim of a fire district officer, paid employee or fire department
officer for actual and necessary expenses for travel, may determine by
resolution to allow and pay such fire district officer, paid employee or
fire department officer a reasonable mileage allowance for the use of
his own automobile for each mile actually and necessarily traveled by
him in executing the duties of his office or position. In determining
the amount of such allowance, the board of fire commissioners may
consider the cost of gasoline, but in no event shall such allowance
exceed the standard mileage allowance for business-related travel
adopted or prescribed for federal income tax purposes. The provisions of
this section shall not be deemed to amend, modify or supersede any of
the provisions of section one hundred seventy-eight-a of this article
and sections seventy-two-g and seventy-seven-b of the general municipal
law.