N.Y. HAY Law § 117

§ 117. Construction and reconstruction of county roads. Construction\nor reconstruction of such roads, including necessary grade and culvert\nwork, and any plans and specifications therefor, shall conform to an\noutline or general plan of the work, and such construction or\nreconstruction must be done under the immediate direct supervision of\nthe county superintendent or a competent foreman designated by him. All\nor any part of such construction or reconstruction may be done by\ncontract or by direct employment of labor and purchase of material, or\nboth. The machinery needed for work done under this article, unless\nfurnished by the contractor, shall be provided as follows:\n The county superintendent may rent road machinery from any person,\ncompany, corporation, or from any town or towns in the county, or from\nany other county, and such rental shall be payable from the county road\nfund; or he may use road building machinery, equipment, tools and\nimplements purchased with county moneys, and whenever used for the\npurpose of this article, a charge therefor, in the nature of rental,\nshall be payable from the county road fund on itemized vouchers\ncertified by the county superintendent showing where the machinery was\nused, together with the amount chargeable to each appropriation or\nconstruction project. The provisions of subdivision three of section one\nhundred ninety-five, and of subdivisions four, five and six of section\none hundred ninety-four shall apply to work carried on pursuant to the\nprovisions of this article.\n