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2006 Ops. St. Comp. 1 (2006)

handle is hein.nyscompop/nyscomo2006 and id is 1 raw text is: Opinion 2006 - 1

Opinion 2006 - 1
This opinion represents the views of the Office of the State Comptroller at the
time it was rendered. The opinion may no longer represent those views if, among
other things, there have been subsequent court cases or statutory amendments
that bear on the issues discussed in the opinion.
CLAIMS -- Payments (of compensation prior to completion of payroll period)
LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town
Law)
MUNICIPAL FUNDS -- Payrolls (requirement to certify as prerequisite to
payment)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of prior
to completion of payroll period)
TOWN LAW § 120: Pursuant to Town Law § 120, certification of the payroll or
other claim for compensation of town officers and employees is a prerequisite
to the payment of compensation and, therefore, payment of salary to employees
may not be made until after all work covered by the payroll period has been
performed. The certification provisions of section 120 may not be superseded
by local law.
This is in reply to your letter asking whether a town may pay an employee on
the morning of the last day of the payroll period even though such employee has
not yet completed the final day of work for that period. You suggest that
payment prior to the completion of all work on the last day of the payroll
period, at least in the absence of a collective bargaining agreement, could
constitute a gift or loan of town monies in contravention of article VIII, § 1 of
the State Constitution.
Town Law §27(1), which relates to the compensation of town officers and
employees, states in part as follows:
The town board of each town shall fix, from time to time, the
salaries of all officers and employees of said town, whether
elected, or appointed, and determine when the same shall be
payable ... Salaries shall be in lieu of all fees, charges or
compensation for all services rendered to the town or any
district or subdivision thereof ... Provisions of this subdivision
shall not preclude the town from hiring laborers, clerical
assistants and stenographers, and compensating them upon the
hourly or daily basis.
Section 27 must be read together with article 8 of the Town Law (§ § 100-125),
which prescribes procedures for town finances, including budgetary procedures
and procedures for the payment of claims against a town.
Town Law § 118(1) generally provides that no claim against a town may be paid
unless an itemized voucher therefor is presented, audited and approved. Claims
for fixed salaries and compensation for services of officers and employees
engaged at agreed wages are excepted from the general requirement that all
claims against a town be audited and approved prior to payment (see also Town

Opinion 2006 - 1

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