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New York Consolidated Laws

N.Y. Town Law § 103 (2026)

Definitions

✓ current as of May 2026
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§ 103. Definitions. For the purpose of this article, the following
terms shall be defined as follows:
  1. "Administrative unit" shall mean an office, department, division,
bureau, board, commission, district, or other agency of town government,
but shall exclude a fire district.
  2. "Budget officer" shall mean the supervisor or, in towns which have
more than one supervisor, the presiding supervisor; provided that the
supervisor or presiding supervisor may appoint, to serve at his
pleasure, any person including a town officer or employee, other than a
member of the town board, to be budget officer. When a person other than
the supervisor has been appointed as budget officer, the supervisor, in
the event of a vacancy in the office of budget officer shall serve as
budget officer unless and until another person shall be appointed as
provided in this subdivision.
  3. "Capital project" shall mean: (a) any physical public betterment or
improvement or studies, surveys and plans relative thereto, or (b) land
or rights in land, or (c) any furnishings, machinery, apparatus or
equipment for any physical public betterment or improvement when such
betterment or improvement is first constructed or acquired, or (d) any
combination of items (a), (b) and (c).
  4. "Unappropriated unreserved fund balance" shall mean the difference
between the total assets for a fund and the total liabilities, deferred
revenues, encumbered appropriations, amounts appropriated for the
ensuing fiscal year's budget, and amounts reserved for stated purposes
pursuant to law, including reserve funds established pursuant to the
general municipal law for the fund, as determined through application of
the system of accounts prescribed by the state comptroller pursuant to
section thirty-six of the general municipal law.
Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1993–2023 · leading case: Gessin v. Throne-Holst, 134 A.D.3d 31 (N.Y. App. Div. 2015).
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Gessin v. Throne-Holst, 134 A.D.3d 31 (N.Y. App. Div. 2015). · cites it 2× “The court also ruled that the Trust was an “ ‘[administrative unit’ ” of the town (Town Law § 103 [1]) and, thus, subject to article 8 of the Town Law, which governs town finances.”
Ramapo Homeowners Ass'n v. Town of Ramapo, 2 A.D.3d 529 (N.Y. App. Div. 2003). “The petitioner failed to show that the Town Board violated Public Officers Law § 103 (a), which provides that public business be performed in an open and public manner (see Gordon v Village of Monticello, 87 NY2d 124 [1995]; Matter of New York Univ.”
4M Holding Co. v. Diamante, 215 A.D.2d 383 (N.Y. App. Div. 1995). “Thus, there was clearly present on the petitioner’s property a health and safety hazard which needed to be abated in the most urgent manner, and the Town did not violate General Municipal Law § 103 in bypassing the competitive bidding procedure (see, General Municipal Law § 103…”
Gessin v. Throne-Holst, 43 Misc. 3d 517 (N.Y. Sup. Ct. 2014). “” Pursuant to said article 8, the Trustees are an “[ajdministrative unit” which is defined as an office, department, division, bureau, board, commission, district, or other agency or town government, excluding a fire district (see Town Law § 103 [1]). The aforementioned reading…”
Matter of Procacci v. Town of Hempstead, 2023 NY Slip Op 06741 (N.Y. App. Div. 2023). · cites it 3× “Following the Town's partial compliance with the requests and the denials of the petitioner's appeals to the Town's FOIL appeals officer, the petitioner commenced this hybrid proceeding, inter alia, pursuant to CPLR article 78 to compel the Town to submit the petitioner's…”
Son Mar Carting, Inc. v. Heil, 159 Misc. 2d 200 (N.Y. Sup. Ct. 1993). “Indeed, in the instructions to bidders, dated May 20, 1993, the Town Board reiterated General Municipal Law § 103 (1) wherein the Town stated unequivocally that it: "reserves the right to reject any and all bids, in whole or in part.”
N.Y. Town Law § 103(e): 1 case
Matter of Procacci v. Town of Hempstead, 2023 NY Slip Op 06741 (N.Y. App. Div. 2023). “Following the Town's partial compliance with the requests and the denials of the petitioner's appeals to the Town's FOIL appeals officer, the petitioner commenced this hybrid proceeding, inter alia, pursuant to CPLR article 78 to compel the Town to submit the petitioner's…”
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