N.Y. Town Law § 110: Encumbering appropriations

§ 110. Encumbering appropriations. The head of each administrative

unit shall file a list of unpaid obligations with the supervisor at the

close of the fiscal year. The supervisor shall encumber the applicable

appropriation account balances to the extent of such unpaid obligations.

The town board may provide for the encumbering of appropriation accounts

at more frequent intervals.