N.Y. Gen. Mun. Law § 92

§ 92. Vacations, sick leaves and leaves of absence of officers and\nemployees. 1. The governing board of each county, city, town, village,\nschool district, and of each fire district or other district corporation\nand of each civil or political division of the state by local law,\nordinance or resolution, or in the city of New York the mayor by order\nmay grant vacations, sick leaves and leaves of absence to its officers\nor employees with or without pay and adopt rules and regulations in\nrelation thereto. Notwithstanding any other provision of law, any such\ngoverning board or mayor may also in like manner provide for cash\npayment of the monetary value of accumulated and unused vacation time or\ntime allowances granted in lieu of overtime compensation standing to the\ncredit of its officers and employees at the time of their separation\nfrom the service, or in case of death in service, to be paid to their\nbeneficiaries.\n 2. An employee of a county, city, town, village, school district, and\nof each fire district or other district corporation and of each civil or\npolitical division of the state who is elected by an employee\norganization certified or recognized by the employer pursuant to article\nfourteen of the civil service law may be granted a leave of absence from\ntheir regular position for the purpose of serving with such employee\norganization.\n 3. The governing board of each county, city, town, village, school\ndistrict, and of each fire district or other district corporation and of\neach civil or political division of the state may provide by local law,\nordinance or resolution or in the city of New York the mayor by order,\nthat vacations granted to its officers and employees shall be earned by\nand credited to them for each day, week or month of service and for the\npayment for such earned and credited vacations prior to the commencement\nthereof.\n