N.Y. County Law § 657

§ 657. Emergency fund. The board of supervisors shall have power to\nappropriate and set aside a fund for the purpose of paying in advance of\naudit expenditures of a sheriff in an emergency or catastrophe for\nservices and expenses of special deputies and for the hiring of\nequipment and apparatus and the operator thereof. The board may\nauthorize the sheriff to issue orders on the county treasurer for the\npayment thereof and may require a countersignature of the chairman of a\ndesignated committee of such board. It may further direct the rendering\nof an accounting of such expenditures with verified or certified\nvouchers attached and such other conditions and rules as the board may\ndeem proper. The claimant and the sheriff shall be jointly and severally\nliable for any item of expenditure for other than a lawful county\npurpose disallowed upon a final audit to be recovered in an action\nbrought by the board of supervisors in the name of the county.\n