N.Y. Town Law § 178-c: Expenses of fire district officers, officials and employees

§ 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.