2010 New York Code
TWN - Town
Article 8 - (100 - 125) FINANCES
118 - Form of claims.

§  118.  Form  of  claims.  1.  Except  as  otherwise provided by this
  section, no claim against  a  town,  except  for  a  fixed  salary,  for
  compensation  for services of officers or employees regularly engaged by
  the town at agreed wages by the hour, day, week, month or year, for  the
  principal  of  or interest on indebtedness, or amounts becoming due upon
  lawful contracts for periods exceeding one year, shall be paid unless an
  itemized voucher therefor, in such form as the town board  or  the  town
  comptroller shall prescribe, shall have been presented to the town board
  or  town  comptroller  and  shall  have  been  audited and allowed. Such
  voucher shall be accompanied by a statement by the officer whose  action
  gave rise or origin to the claim that he approves the claim and that the
  service   was  actually  rendered  or  supplies  or  equipment  actually
  delivered. The town board may determine, by  resolution,  that  vouchers
  shall be certified or verified.
    2.  The  town board may by resolution authorize the payment in advance
  of audit of claims for public utility  services,  postage,  freight  and
  express  charges. All such claims shall be presented at the next regular
  meeting for audit,  and  the  claimant  and  the  officer  incurring  or
  approving  the same shall be jointly and severally liable for any amount
  disallowed by the town board.
    As used in this subdivision the term  public  utility  services  shall
  mean electric, gas, water, sewer, fuel oil and telephone services.