N.Y. Comp. Codes R. & Regs. tit. 9, § 1804.2
(b) Where a deputy or alternate signs in place of the chief fiscal officer, the following shall be submitted:
(4) The clerk of the municipality shall submit a statement of the reasons the chief fiscal officer did not sign the documents.
No such notes may be renewed for a period extending more than seven years beyond the date of the first such note or notes issued in connection with such project. No such notes may be renewed after receipt of the monies in anticipation of which such notes were issued.