N.Y. County Law § 655
For the protection of human life and property during an emergency, the sheriff may deputize orally or in writing such number of additional special deputies as he deems necessary. If he is unable to continue the services of such special deputies without compensation, he may pay the compensation of any such special deputies in such amount as the board of supervisors may determine for each day any such special deputy is actually engaged in assisting him in the performance of his duties, or in assisting any other sheriff who has declared a state of special emergency, pursuant to the provisions of section two hundred nine-f of the general municipal law, with the permission of the sheriff who deputized him. If the board of supervisors shall fail to fix the compensation of such special deputies, the sheriff may fix such compensation at not exceeding three dollars per hour for each such special deputy. The compensation of any special deputy so appointed shall be a county charge. The board of supervisors may direct the manner of payment including a direction of approval for such payment by the chairman of a designated committee of the board.
N.Y. CountyLaw § 655