§ 101. Fiscal year. The fiscal year of all towns shall begin on the first day of January and end on the thirty-first day of December in each year.
N.Y. Town Law § 101, under Finances.
N.Y. Town Law § 101
§ 101. Fiscal year. The fiscal year of all towns shall begin on the first day of January and end on the thirty-first day of December in each year.