N.Y. TWN Law § 118

§ 118. Form of claims. 1. Except as otherwise provided by this\nsection, no claim against a town, except for a fixed salary, for\ncompensation for services of officers or employees regularly engaged by\nthe town at agreed wages by the hour, day, week, month or year, for the\nprincipal of or interest on indebtedness, or amounts becoming due upon\nlawful contracts for periods exceeding one year, shall be paid unless an\nitemized voucher therefor, in such form as the town board or the town\ncomptroller shall prescribe, shall have been presented to the town board\nor town comptroller and shall have been audited and allowed. Such\nvoucher shall be accompanied by a statement by the officer whose action\ngave rise or origin to the claim that he approves the claim and that the\nservice was actually rendered or supplies or equipment actually\ndelivered. The town board may determine, by resolution, that vouchers\nshall be certified or verified.\n 2. The town board may by resolution authorize the payment in advance\nof audit of claims for public utility services, postage, freight and\nexpress charges. All such claims shall be presented at the next regular\nmeeting for audit, and the claimant and the officer incurring or\napproving the same shall be jointly and severally liable for any amount\ndisallowed by the town board.\n As used in this subdivision the term public utility services shall\nmean electric, gas, water, sewer, fuel oil and telephone services.\n