New York Laws
Article 8 - Finances
120 - Payrolls to Be Certified.

ยง 120. Payrolls to be certified. All payrolls, or other claims for
compensation, for personal services rendered to the town by any person
other than an elective town officer shall be certified by the town
officer or employee of the town having direct supervision of the
claimant to the effect that such services indicated on such payroll or
claim were actually performed by the person or persons mentioned
therein. The town board may, by resolution, determine that, in lieu of
certification, these payrolls and claims shall be verified by such
officer or employee to the same effect.