§ 118. Form of claims. 1. Except as otherwise provided by this
section, no claim against a town, except for a fixed salary, for
compensation for services of officers or employees regularly engaged by
the town at agreed wages by the hour, day, week, month or year, for the
principal of or interest on indebtedness, or amounts becoming due upon
lawful contracts for periods exceeding one year, shall be paid unless an
itemized voucher therefor, in such form as the town board or the town
comptroller shall prescribe, shall have been presented to the town board
or town comptroller and shall have been audited and allowed. Such
voucher shall be accompanied by a statement by the officer whose action
gave rise or origin to the claim that he approves the claim and that the
service was actually rendered or supplies or equipment actually
delivered. The town board may determine, by resolution, that vouchers
shall be certified or verified.

2. The town board may by resolution authorize the payment in advance
of audit of claims for public utility services, postage, freight and
express charges. All such claims shall be presented at the next regular
meeting for audit, and the claimant and the officer incurring or
approving the same shall be jointly and severally liable for any amount
disallowed by the town board.

As used in this subdivision the term public utility services shall
mean electric, gas, water, sewer, fuel oil and telephone services.