Section 25-a - Defense emergency aid1.As used in this section:(a) "Defense emergency aid" shall mean food, shelter, clothing, care or treatment furnished pursuant to the provisions of this section.(b) "Local social services official" shall mean the county commissioner of social services, a city commissioner of social services, a town social services or service officer or city social services or service officer who in a particular case would be authorized to make a grant of home relief.2.In the event of attack and pursuant to rules promulgated by the commission, each local social services official shall, out of any funds available therefor, including funds made available for home relief, furnish defense emergency aid to persons residing or found in his territory and in need thereof because of such attack. Such aid may be furnished wholly or partially by cash, order or in kind.3.Local social services officials in performing their duties under this section, shall cooperate with each other and seek the cooperation of all local and volunteer agencies and coordinate their efforts with the activities of other agencies, public and private, concerned with the health and welfare of persons under their jurisdiction, in order that there may be no duplication of effort and that the work of agencies, both public and private, may be united in an effort to relieve the distress caused by an attack.4.A county, town or city may finance the local share of the cost of furnishing defense emergency aid by the issuance of obligations pursuant to the local finance law, from the proceeds of taxes raised for such purpose or from any funds available thereof. The period of probable usefulness of such object or purpose for which any such expenditure may be made is determind to be ten years. The limitations of paragraph d of section 25.00 of the local finance law, with respect to the amount of revenue anticipation notes which may be issued in anticipation of moneys to be received from the state or the United States government in connection with such aid, shall not be applicable; provided, however, that such notes shall not be issued in anticipation of such revenues in an amount greater than the amount reasonably estimated to be received by the county, town or city from such sources.5.Subject to the provisions of this section, the state shall reimburse counties, towns and cities for expenditures for defense emergency aid, made out of any funds appropriated by such municipalities, provided such expenditures shall have been approved by the state department of social services, to the extent of eighty per centum of the amount expended for persons who resided or were found in such county, town or city on the date of the attack and to the extent of one hundred per centum of the amount expended for persons who came or were brought into such county, town or city after such date; provided, however, that the state commissioner of social services, with the approval of the council, may make such grant or additional reimbursement, out of funds available therefor, as he may deem equitable in exceptional circumstances.6.The comptroller, upon audit and warrant, shall pay from the state treasury, out of funds made available for home relief or for defense emergency aid, such grants and reimbursements on claims certified by the state department of social services. Payments shall be made by the comptroller to the fiscal officer of the county or city and, in the case of towns such payments shall be to the fiscal officer of the county for the account of and reimbursement to the towns therein. No state reimbursement shall be payable under this section for administrative costs nor for expenditures for which agencies of local government other than the local social services officials are normally responsible or may become responsible under an emergency; nor for defense emergency aid payments made from or in anticipation of the receipt of federal funds.N.Y. Defense Emergency Act 1951 Law § 25-a