§ 27. Compensation of town officers and employees. 1. The town board
of each town shall fix, from time to time, the salaries of all officers
and employees of said town, whether elected or appointed, and determine
when the same shall be payable. The town board shall not fix the
salaries of the members of the town board, an elected town clerk or an
elected town superintendent of highways at an amount in excess of the
amounts respectively specified in the notice of hearing on the
preliminary budget published pursuant to section one hundred eight of
this chapter. However, the annual salary of any such elected officer
may be increased, for not more than one fiscal year, in excess of the
amount specified in the notice of hearing on the preliminary budget
local law adopted pursuant to the municipal home rule law. Salaries
shall be in lieu of all fees, charges or compensation for all services
rendered to the town or any district or subdivision thereof, pursuant to
law, except that the supervisor shall not be required to account for and
pay over such fees, salary or other compensation that he or she may
receive or be entitled to from the county in which he or she is elected,
for services rendered by him or her as a member of the board of
supervisors. No town officer or employee shall retain any fees or moneys
received by him or her in connection with his or her office but such
fees or money shall be the property of the town and be paid to the
supervisor not later than the fifteenth day of each month following the
receipt thereof, excepting such fees and moneys the application and
payment of which are otherwise provided for by law. Every officer or
employee, except a town justice, is hereby required to submit monthly to
the supervisor a verified statement of all moneys received by him or her
and to pay such moneys to the supervisor who shall deliver his or her
receipt therefor. Unless such verified statement and payment be made,
such officer or employee shall not be paid any further portion of his or
her salary until a report be submitted of any moneys paid as herein
provided. The said provisions shall not affect a receiver of taxes and
assessments who deposits the money collected directly to the credit of
the supervisor and whose monthly report is equivalent to a receipt from
the supervisor. Provisions of this subdivision shall not preclude the
town from hiring laborers, clerical assistants and stenographers, and
compensating them upon the hourly or daily basis. Notwithstanding any
provision of the penal law, the civil practice law and rules, the
criminal procedure law, the uniform justice court act, or any other
general, special or local law, no police officer, special police officer
or constable of any such town shall retain for his or her own use fees,
per diem or other compensation received by him or her from the state,
the county, or any other municipality, or a private corporation or a
person, in or for the performance of the duties of his or her office,
whether such duties be of an administrative, legislative, judicial or
other nature, but all such fees and moneys so received by him or her
shall be the property of the town of which he or she is an officer and
be paid to the supervisor not later than the fifteenth day of each month
following the receipt thereof. No town justice of any town shall retain
for his or her own use fees, per diem or other compensation received by
him or her from the state, the county, or any other municipality or a
private corporation or a person, in or for the performance of the duties
of his or her office, whether such duties be of an administrative,
legislative, judicial, or other nature, but all such fees and moneys so
received shall, unless otherwise provided by law, be the property of the
town of which he or she is an officer and shall be paid by such justice
to the state comptroller within the first ten days of the month
following collection. Each such payment shall be accompanied by a true
and complete report in such form and detail as the comptroller shall
prescribe. In the event that a justice shall not receive any such fees
and moneys during any month he or she shall report this fact to the
state comptroller within the first ten days of the succeeding month.
Upon receipt of notice from the state comptroller that a justice has not
properly reported or properly accounted for any moneys received by such
justice, it shall be unlawful for the town to make any further payment
of compensation to such justice until receipt of a notice from the
comptroller that a proper accounting has been made. In all towns the
salaries of all town justices shall be equal except that the town board
may determine by a majority vote to pay salaries in different amounts.
Fees payable by virtue of the civil practice law and rules and section
sixty-eight-a of the public officers law, for taking oaths and
acknowledgment, shall not be deemed to be fees within the meaning of
this section, but may be retained, or the payment thereof waived, by the
officer taking the same.

2. Inspectors of election, ballot clerks, poll clerks and election
coordinators shall receive such an amount per day for their services on
days of registration, election and primary elections, as the town board
may determine by resolution. Such election officers shall receive
compensation for one day only for all services rendered on the day of
election and in canvassing the votes thereafter, and in completing the
returns, of either an election or of a primary election.

3. Notwithstanding the provisions of subdivision one of this section,
the town board of any town which shall not have established a police
department, may adopt a resolution determining that the police officers
of such town, including special police officers and constables, shall be
compensated by annual salary or by the week, day or hour for services
actually and necessarily performed by them in all matters other than
civil actions and proceedings, and that such police officers shall be
entitled to collect and retain for their own use, the fees, mileage,
poundage and other compensation allowed by law for services in civil
actions and proceedings.

4. Notwithstanding the provisions of subdivision one of this section,
the budget officer may receive, in addition to any other compensation, a
salary as budget officer to be fixed by the town board.