N.Y. Town Law § 235: Accounts to be kept with each improvement

§ 235. Accounts to be kept with each improvement. The supervisor shall

keep accounts in the name of each improvement in such form as has been

or may be formulated and prescribed by the state department of audit and

control. He shall carefully preserve all coupons, certificates, bonds

and notes which he shall pay, and present the same, with a transcript of

the account, to the town board from time to time, as it may require, and

at least once in each year shall make and file a complete statement and

shall account with such board on account of every improvement.