(a) 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 457.32 of this Part, to any county, city, town or village upon submission of a claim in accordance with this Part. However, other items of expenditures 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 his authorized 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 three 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. (1) Snowmobiles and snowmobile equipment: Gas cans
Funnels
Snowmobile covers
Snowmobile hooks
Drive belts (spare)
Spark plugs (spare)
Snowmobile trailers
Snowmobile bumpers and handles
Grease gun
Oil can
Wrenches for spark plugs and motor bolts
Battery
Fire extinguisher
Horn
Rearview mirror
Light bulbs (spare)
Lights, spot
Saddlebags
Ropes
Siren
Speedometer
Revolving red light
Compass
(2) Four-wheel drive vehicle (to be used exclusively to haul snowmobile, or boat in summer, not plow snow, etc.).(3) Communications and equipment: Megaphone
Radios, certain radio equipment
Telephone (snowmobile enforcement use only)
(4) Snowmobile school expenses: Snowmobile school lodging (not to exceed State rate)
Snowmobile school mileage in a private car (at State rate)
Snowmobile school meals
(5) Special clothing: Badges
Hats
Snowmobile boots
Jackets
Snowmobile outfits
Shirts
Pants
Insulated underwear
Snowmobile goggles
Gloves
Face masks
Safety helmet
(6) Miscellaneous: Binoculars
Shovels
Blankets
Tarpaulin
Hand warmers
Log books
Log case
Tire chains
Truck tires (snow)
Pull chain
Snowmobiletrailer hitches
Flashlights and flashlight batteries
Snowmobile trailer tires
Cigarette lighter, snowmobile
Signs, regulatory
Snowmobiletrailer wiring
Snowmobile sled
Waterproof match case
Snowshoes and harness
First aid kits (including splint)
(7) Operation and maintenance costs as follows (automobiles excluded): (i) All repairs, both general and emergency.(ii) Cost of gas, oil and grease (exclusive of Federal and State tax).(iv) General overhaul and equipment such as radios.(vi) Personal traveling expenses (including attendance at conferences, etc. However, they must be in accordance with the provisions of section 77-b of the General Municipal Law).(vii) Automobile mileage allowance at the State rate.(viii) Personnel training costs. (Payment in cases of snowmobile law enforcement training includes attendance at schools, training conferences, etc. However, they must be in accordance with the provisions of section 77-b of the General Municipal Law.)(ix) Miscellaneous office supplies and expenses (itemize and explain).