New York Statutes
§ 110 — Encumbering appropriations
§ 110. Encumbering appropriations. The head of each administrative\nunit shall file a list of unpaid obligations with the supervisor at the\nclose of the fiscal year. The supervisor shall encumber the applicable\nappropriation account balances to the extent of such unpaid obligations.\nThe town board may provide for the encumbering of appropriation accounts\nat more frequent intervals.\n
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