N.Y. County Law § 657-a

§ 657-a. Fund for expenses of sheriff in transporting prisoners. The\nboard of supervisors shall have power to, and may, provide a fund for\nthe payment in advance of audit of properly itemized and verified bills\nfor the expenses of the sheriff lawfully and necessarily incurred in the\ntransportation of prisoners, and, by resolution, authorize the county\ntreasurer to apply said fund in payment of such bills on the approval of\nthe sheriff endorsed thereon; said bills so paid to be transmitted to\nthe clerk of the board of supervisors and audited by it at its next\nregular session held subsequent to their payment. The sheriff and any\nclaimant receiving payment as aforesaid shall be jointly and severally\nliable for any item or items contained in a bill so paid in advance of\naudit which shall be disallowed and rejected by the board of supervisors\nupon final audit, to be recovered in an action brought by the board of\nsupervisors in the name of the county.\n