N.Y. County Law § 371: Petty cash funds

§ 371. Petty cash funds. 1. The board of supervisors by resolution or

by action taken pursuant to section three hundred seventy-six may

establish a revolving petty cash fund for any administrative unit or

officer in such amount as is deemed necessary. Any such petty cash fund

shall continue in existence from year to year until abolished.

2. Expenditures from a petty cash fund may be made only for payment in

advance of audit of properly itemized and verified or certified bills

for materials, supplies or services, other than employment, furnished to

the county for the conduct of its affairs and upon terms calling for

payment to the vendor upon the delivery of any such materials or

supplies or the rendering of any such services, provided that moneys in

any such fund also may be used for the purpose of making change when

such is required in the performance of official duties, and further

provided that moneys in any such fund established for the office of the

sheriff, district attorney, or any county police officer or peace

officer may also be used to advance travel funds to personnel of the

sheriff's or district attorney's office or any county police officer or

peace officer when required to travel on official business. Upon audit

of bills such petty cash fund shall be reimbursed from the appropriate

budgetary item or items in an amount equal to the amount audited and

allowed. The clerk of the board of supervisors, or such other officer as

shall have custody of audited claims, immediately shall notify the

county treasurer in writing of the disallowance of any of such bills or

any portion of any such bills, stating the amount in each case

disallowed. Any of such bills or any portion of any of such bills as

shall be disallowed upon audit shall be the personal liability of the

official responsible for the use of the petty cash fund from which

payment on account thereof was made, and such official shall forthwith

reimburse such petty cash fund in the amount of such disallowances. If

such reimbursement has not been made by the time of the first payment of

salary to such official after the disallowance of any such bills or any

portion of any of such bills, the amount of such disallowances shall be

withheld by the county treasurer from such salary payment and, if

necessary, subsequent salary payments, and paid into such petty cash

fund until an amount equal to the amount of such disallowances has been

repaid to such petty cash fund.

3. The chief fiscal officer at any time may require the official

responsible for the use of a petty cash fund to account for the moneys

in such fund.