§ 127. Payments from the county road fund. 1. Except as otherwise
provided in this article, no claim against the county road fund shall be
paid unless such claim has first been approved by the county
superintendent of highways, and shall have been audited by the board of
supervisors or a duly appointed auditing officer in the same manner as
other charges against the county; provided, however, that debt service
payments may be made without the approval of the county superintendent
of highways and without prior audit; and compensation for the services
of officers and employees engaged at agreed wages by the hour, day,
week, month or year may be paid without prior audit.

2. Where work is performed pursuant to a written contract which
provides for partial payments as the work progresses, the county
superintendent of highways shall, from time to time, in accordance with
rules established by the state commissioner of transportation, prepare a
voucher showing the total value of the work completed, subtracting
therefrom the completed work under such contract shown in the previous
voucher, if any, and from the result there shall be deducted any
percentages required to be retained as provided in the contract. The
county superintendent of highways shall certify on the voucher or attach
thereto a certificate stating that the work has been performed in
accordance with the plans and specifications. The contractor may request
the payment of any retained amounts upon the deposit of securities as
provided in section one hundred six of the general municipal law.