(a) Municipality. A city, county, town, village, school district, cooperative educational services district, improvement district, soil conservation district, public library, community college, fire district.

(b) Governing Board. A common council, board of aldermen, city council, or board of estimate of a city, the county legislature or board of supervisors of a county, the town board of a town, the board of trustees of a village, the board of education of a school district, the board of cooperative educational services, the board of commissioners of an improvement district, the board of directors of a soil conservation district, the trustees of a public library, the trustees of a community college, and the board of fire commissioners of a fire district.

(c) Conference. A convention, conference, or school conducted for the betterment of any municipality or a convention or conference of firefighters or firemanic officers if believed to be of benefit to the municipality. 2. The governing board of a municipality may, by a majority vote, authorize any of its members or any officer or employee or the chief or assistant chief of its fire department or other person who has been elected pursuant to law to a public office of a municipality for which the term of office has not commenced to attend a conference. Such conference travel shall be for official business and shall be made utilizing a cost-effective and reasonable method of travel. Authorization must be by resolution adopted prior to such attendance, duly entered in the record of the proceedings of the municipality. However, the governing board may delegate the power to authorize attendance at such conference to any executive officer or any administrative board. 3. All actual and necessary registration fees, all actual and necessary expenses of travel, meals and lodging and all necessary tuition fees incurred in connection with attendance at a conference shall be a charge against the municipality and the amount thereof shall be audited, allowed and paid in the same manner as are other claims against such municipality. 4. Where authorization to attend a conference shall have been granted by any executive officer or administrative board no claim or expenses shall be audited, allowed or paid unless there shall be attached thereto a travel order or similar document signed by such executive officer or by the chairman of the administrative board, as the case may be, authorizing the claimant to attend such conference. If travel is by car, owned by any person so authorized, he shall receive an amount not to exceed the amount which the governing board allows as mileage. 5. No person shall be entitled to any compensation for the time spent in attending such a conference except that no deductions shall be made from the salary of a person so attending because of such attendance. 6. Advances of money for estimated expenditures, for registration fees, travel, meals, lodging and tuition fees may be made to a person duly authorized to attend a conference provided itemized vouchers showing actual expenditures are submitted after such attendance and moneys advanced in excess of such expenditures are refunded to the municipality or expenditures in excess of such estimate are audited and paid by the municipality. Where an officer or employee fails to return such excess advance, at the time of submitting his itemzied vouchers or upon demand after audit of such voucher, the municipality shall deduct the amount of such unreturned excess advance from the salary or other money owed the officer or employee by the municipality.