N.Y. Town Law § 177-b

§ 177-b. Powers and duties of deputy fire district treasurers. The\nboard of fire commissioners of any fire district may appoint a deputy\nfire district treasurer to hold office until the thirty-first day of\nDecember next succeeding his appointment. During the absence or\ninability to act of the fire district treasurer, or while the office of\nfire district treasurer is vacant, the deputy fire district treasurer\nshall be vested with all of the powers and may perform all of the duties\nof the fire district treasurer under this chapter or any other law,\nincluding the provisions of subdivision four of section one hundred\nseventy-six of this chapter relating to the giving and filing of an\nofficial undertaking. The fire district treasurer shall not be liable\nfor the acts of a deputy fire district treasurer.\n