It shall be the duty of the receiver of taxes in each town safely to keep the tax and assessment roll and warrant delivered to him by the board of supervisors until its return to the county treasurer as herein provided; and to collect all taxes and assessments levied in the town thereon, and upon any warrants for that purpose to him directed and delivered, and to perform all other duties imposed by law, and to that end he shall attend at his office and at such other places at such times and at such hours as the town board shall direct; and for the necessary expenses of such attendance at places other than his office when directed by the town board, the receiver of taxes shall be reimbursed by the town upon bills to be audited and paid as are other town charges.
N.Y. Suffolk County Tax Act § 21