N.Y. Town Law § 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.