In addition to the NYS Freedom of Information Law, NYS Law / Town Law / Article 3 / § 29 -4 / Powers and duties of supervisor, states:
4. Shall keep an accurate and complete account of the receipt and disbursement of all moneys which shall come into his hands by virtue of his office, in books of account in the form prescribed by the state department of audit and control for all expenditures under the highway law and in books of account provided by the town for all other expenditures. Such books of account shall be public records, open and available for inspection at all reasonable hours of the day, and, upon the expiration of his term, shall be filed in the office of the town clerk.
In short, any check or disbursement, any money received, any financial document, (W2’s, 941 Quarterly Payroll Reports, etc.) SHALL be public record.
Law and Legal Definition: Shall —-> Click Here!
The word ‘Shall’ has the following meanings: An imperative command; has a duty to or is required to. For example, the notice shall be sent within 30 days. Usually ‘shall’ used here is in the mandatory sense.