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§ 259. Library taxes.
1. a. Taxes, in addition to those otherwise authorized, may be voted for
library purposes by any authority named in section two hundred fifty-
five of this part and shall, unless otherwise directed by such vote, be
considered as annual appropriations therefor until changed by further
vote and shall be levied and collected yearly, or as directed, as are
other general taxes. In the case of a school district the appropriation
for library purposes shall be submitted to the voters of the district as
proposed by the library board of trustees in a separate resolution and
shall not be submitted as a part of the appropriation of the necessary
funds to meet the estimated expenditures of the school district. All
moneys received from taxes or other public sources for library purposes
shall be kept as a separate library fund by the treasurer of the munici-
pality or district making the appropriation and shall be expended only
under direction of the library trustees on properly authenticated vouch-
ers, except that money received from taxes and other public sources for
the support of a public library or a free association library or a coop-
erative library system shall be paid over to the treasurer of such
library or cooperative library system upon the written demand of its
trustees. All such moneys paid over to a public library treasurer shall
be deposited and secured in the manner provided by section ten of the
general municipal law and the library trustees or the library treasurer,
if the trustees shall delegate such duty to him, may invest such moneys
in the manner provided by section eleven of such law.
b. (1) Except as provided in subparagraph two of this paragraph, whenever
qualified voters of a municipality, in a number equal to at least ten
per centum of the total number of votes cast in such municipality for
governor at the last gubernatorial election, shall so petition and the
library board of trustees shall endorse, the question of establishing or
increasing the amount of funding of the annual contribution for the
operating budget of a registered public or free association library by
such municipality to a sum specified in said petition, shall be voted on
at the next general election of such municipality, provided that due
public notice of the proposed action shall have been given. An increase
in library funding provided pursuant to this paragraph shall not apply
to a municipal budget adopted prior to the date of such election.

 (2) Solely for the purposes of this paragraph, the term "municipality"
 (i) not include a city with a population of one million or more,
 (ii) mean only a county when the public libraries located in such
county are members of a federated public library system whose central
library is located in a city of more than three hundred thousand

2. In the case of a joint public library authorized to be established
by two or more municipalities or districts pursuant to section two
hundred fifty-five of this chapter, the governing bodies of the
participating municipalities and districts shall enter into an agreement
designating the treasurer of one of the participating municipalities or
districts to be the treasurer of the joint public library. The
agreement shall be for a period of not less than one year nor more than
five years and the state comptroller and the commissioner of education
shall be notified in writing by the board of library trustees of such
agreement and designation.
 The municipality or district whose treasurer is designated to serve as
treasurer of a joint public library may be compensated for the services
rendered by such official to the library. The amount to be paid for
such services shall be determined by agreement between the governing
body of the municipality or district and the board of library trustees,
and shall be paid at least annually from the public library fund.

3. The treasurer of a joint public library shall maintain the
separate library fund required by subdivision one of this section and
shall credit to such fund all moneys received. The state aid
apportioned to a joint public library, amounts appropriated by
participants toward its support and all amounts received from other
sources shall be paid to the library treasurer. Appropriations for the
library made by the participating municipalities or districts shall be
paid in full to the library treasurer within sixty days after the
beginning of the library fiscal year.
 Disbursements for purposes of a joint public library shall be made by
the treasurer in the manner prescribed in subdivision one of this
 Within thirty days after the close of the fiscal year the treasurer
shall make an annual report of the receipt and disbursement of library
moneys to the board of library trustees and to the governing body of
each of the participating municipalities or districts.

4. Notwithstanding the provisions of subdivisions one and three of
this section, the library trustees may by resolution establish a petty
cash fund, in such amount as they shall determine, for any employee who
has supervision of any library or branch thereof. Expenditures from
such fund may be made by such employee in advance of audit by the
library trustees, but only after the submission of properly itemized and
authenticated vouchers for materials, supplies or services furnished to
the library or branch thereof and upon terms calling for payment to the
vendor upon the delivery of any such materials or supplies or the
rendering of any such services. At each meeting of the library trustees
a list of all expenditures made from such fund since the last meeting of
the trustees, together with the vouchers supporting such expenditures,
shall be presented by such employee to the library trustees. The
trustees shall direct the treasurer to reimburse such petty cash fund in
an amount equal to the total of such bills which the trustees shall so
allow. Any of such bills or any portion of such bills which the library
trustees shall refuse to allow shall be the personal liability of such
employee and he shall promptly reimburse such petty cash fund in the
amount of such disallowances. If such reimbursement has not been made
by the time of the first payment of salary to such employee after the
action of the library trustees in disallowing an amount so expended,
such amount shall be withheld from such salary payment to such employee
and, if necessary, subsequent salary payments and paid into such petty
cash fund until an amount so disallowed by the library trustees has been
repaid in full to the petty cash fund.

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