§ 284. Expenditures for repair and improvement of highways. The moneys
levied and collected for the repair and improvement of highways,
including sluices, culverts and bridges having a span of less than five
feet and boardwalks or renewals thereof, the moneys received from the
state, as provided by sections two hundred seventy-nine and two hundred
eighty-two, and such other moneys as the town board, by resolution,
shall have transferred pursuant to section one hundred thirteen of the
town law or pursuant to section two hundred eighty-five-a of this
chapter shall be expended for the repair and improvement of such
highways, sluices, culverts, and bridges and walks, at such places and
in such manner as may be agreed upon by the town board and the town
superintendent of highways. Such agreement shall be written and signed
in duplicate by a majority of the members of the town board, and by the
town superintendent, before the same shall take effect. One of such
duplicates shall be filed in the office of the town clerk and one in the
office of the county superintendent. Such moneys shall be paid out by
the supervisor on vouchers approved by the town superintendent in
accordance with such written agreement.

The town board and town superintendent may also appropriate from such
moneys such a sum of money as they deem proper for the construction or
repair of any public road, walk, place or avenue upon any sand beach
separated by more than two miles of water from the main body of the town
or on any island or part of an island in the town, although such road,
walk, place or avenue is narrower than the width of highways required by
statute, but the construction or repair of any such road, walk, place or
avenue with such moneys on any such beach or on any such island or part
of an island shall not be construed as imposing any liability upon the
town or upon the superintendent of highways for any injury to person or
property happening thereon.