N.Y. County Law § 657: Emergency fund

§ 657. Emergency fund. The board of supervisors shall have power to

appropriate and set aside a fund for the purpose of paying in advance of

audit expenditures of a sheriff in an emergency or catastrophe for

services and expenses of special deputies and for the hiring of

equipment and apparatus and the operator thereof. The board may

authorize the sheriff to issue orders on the county treasurer for the

payment thereof and may require a countersignature of the chairman of a

designated committee of such board. It may further direct the rendering

of an accounting of such expenditures with verified or certified

vouchers attached and such other conditions and rules as the board may

deem proper. The claimant and the sheriff shall be jointly and severally

liable for any item of expenditure for other than a lawful county

purpose disallowed upon a final audit to be recovered in an action

brought by the board of supervisors in the name of the county.