New York Laws
Article 8 - Finances
110 - Encumbering Appropriations.

ยง 110. Encumbering appropriations. The head of each administrative
unit shall file a list of unpaid obligations with the supervisor at the
close of the fiscal year. The supervisor shall encumber the applicable
appropriation account balances to the extent of such unpaid obligations.
The town board may provide for the encumbering of appropriation accounts
at more frequent intervals.