New York Highway Code § 127

Payments from the county road fund
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§ 127. Payments from the county road fund. 1. Except as otherwise\nprovided in this article, no claim against the county road fund shall be\npaid unless such claim has first been approved by the county\nsuperintendent of highways, and shall have been audited by the board of\nsupervisors or a duly appointed auditing officer in the same manner as\nother charges against the county; provided, however, that debt service\npayments may be made without the approval of the county superintendent\nof highways and without prior audit; and compensation for the services\nof officers and employees engaged at agreed wages by the hour, day,\nweek, month or year may be paid without prior audit.\n  2. Where work is performed pursuant to a written contract which\nprovides for partial payments as the work progresses, the county\nsuperintendent of highways shall, from time to time, in accordance with\nrules established by the state commissioner of transportation, prepare a\nvoucher showing the total value of the work completed, subtracting\ntherefrom the completed work under such contract shown in the previous\nvoucher, if any, and from the result there shall be deducted any\npercentages required to be retained as provided in the contract. The\ncounty superintendent of highways shall certify on the voucher or attach\nthereto a certificate stating that the work has been performed in\naccordance with the plans and specifications. The contractor may request\nthe payment of any retained amounts upon the deposit of securities as\nprovided in section one hundred six of the general municipal law.\n

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