§ 143. Town superintendents may hire machinery. The town
superintendent may rent or hire machinery or equipment at a rate to be
approved by the town board. The expense thereof shall be paid out of
moneys provided for the repair and improvement of highways. Rentals paid
by the town pursuant to this section shall not be applicable to the
purchase of machinery or equipment so rented, except if pursuant to an
installment purchase contract entered into pursuant to section one
hundred nine-b of the general municipal law.