1. (1) Boats and boat equipment, provided that the total authorized expenditure for any one boat, including engine(s), trailer and other integral equipment, shall not exceed $50,000:

   Anchors

   Bilge pumps

   Boat covers

   Boat hooks

   Boat ladders

   Boat motors

   Boat trailers

   Bumpers and fenders

   Canvases

   Compasses

   Cushions

   Fire extinguishers (portable and installed)

   Horns

   Life rings

   Life saving devices, approved

   Lights, running

   Lights, spot

   Paddles

   Penetrators

   Ropes and lines

   Sirens

   Speedometers

2. (2) Communications and equipment:

   Megaphones

   Radios (installations and repair for boat units only)

   Telephones (navigation only)

3. (3) Navigation school expenses:

   Navigation school lodging (not to exceed State rate)

   Navigation school mileage in a private car (not exceeding county, city, town and village rates)

   Navigation school meals

4. (4) Special clothing:

   Badges

   Caps

   Deck shoes

   Jackets

   Raincoats

   Rain hats

   Shirts

5. (5) Miscellaneous:

   Binoculars

   Boat trailer tires

   Boat trailer hitches

   Bolt cutters

   Buoys and signs, regulatory

   Buoys, mooring (for patrol vessels)

   Cigarette lighter for boat (plug-in light)

   Dragging equipment

   Flags

   Inhalators

   Logbooks

   Log case

6. (6) Operation and maintenance costs as follows (automobiles excluded):

   1. (i) all repairs, both general and emergency;
   2. (ii) cost of gas and oil (exclusive of Federal and State tax);
   3. (iii) mooring cost;
   4. (iv) winter storage;
   5. (v) general overhaul and/or equipment such as radios, radar, etc.,
   6. (vi) insurance cost;
   7. (vii) personal traveling expenses (including attendances at conferences, etc. However, they must be in accordance with the provisions of section 77-b of the General Municipal Law);
   8. (viii) automobile mileage allowance at the approved county, city, town or village rate (when auto is used in Navigation Law enforcement);
   9. (ix) personnel training costs (payable in cases of Navigation Law enforcement training including attendances at schools, training conferences, etc. However, they must be in accordance with the provisions of section 77-b of the General Municipal Law);

   10. (x) miscellaneous office supplies and expenses (itemize and explain).

       (b)

7. (1) Personnel service, temporarily assigned to Navigation Law enforcement. The wages of personnel assigned to Navigation Law enforcement during the period in which the person actually performs the duty of enforcing the Navigation Law shall be an authorized expenditure. When an officer is assigned navigation duties, an itemized account of such time and the reasons therefor must be submitted and that portion of wages earned while actually engaged in Navigation Law enforcement shall be deemed an authorized expenditure. However, no claim may be submitted unless each person involved has been engaged in the duty of Navigation Law enforcement for a total period of not less than 40 hours during the enforcement year.
8. (2) In addition to vouchers or payrolls, a separate certificate will be required for permanent and temporary personnel which must include name of person, title or position, rate of pay, total time worked, and periods in which work was performed, and must be certified by the department head of the enforcement unit of a county, city, town or village submitting the claim.

9. (3) Prior approval must be obtained from the commissioner before supervisory personnel can be reimbursed and only on the basis of proven expenditures.

   (c) Rentals.

   Equipment may be rented by counties, cities, towns or villages for use by the Navigation Law enforcement unit. However, the claim for rental of such equipment shall not exceed one fifth of the total new purchase price for the season's rent of such equipment. Equipment rented for short periods of time shall not exceed the following authorized expenditure allowed: one fifth of the total new price divided by 10 equals maximum rental allowance for one week. A contract or agreement made by a county, city, town or village regarding the rental of any equipment for use in navigation enforcement, must be submitted to and approved in writing by the commissioner before it will be deemed an authorized expenditure.

(a) Authorized equipment.

The following items shall be deemed authorized expenditures, and the cost of such items, when used pursuant to the provisions of this Part, shall be reimbursable, in accordance with section 446.23 of this Part, to any county, city, town or village upon submission of a claim in accordance with this Part. However, other items of expenditure may be authorized if found to be reasonable and necessary. Prior approval of an expenditure not contained herein must be obtained from the commissioner, or enforcement representative; otherwise such expenditures will not be considered authorized expenditures and will not qualify for reimbursement under this Part. All authorized equipment which has originally been included in a claim, and for which reimbursement has been made in accordance with this Part, shall not be disposed of for a period of five years without prior approval of the commissioner. In the event that authorized equipment, which has originally been included in a claim and for which reimbursement has been made in accordance with this Part, is in need of replacement, the trade-in value or fair market value shall not be included in the claim for reimbursement of the purchase of new equipment. The cost of replacing authorized equipment which has been lost or destroyed by fire or other mishap may be claimed. However, any amount received from insurance coverage in payment or partial payment for the loss of such equipment shall be deducted from the claim for the new equipment purchase.