§ 235. Accounts to be kept with each improvement. The supervisor shall
keep accounts in the name of each improvement in such form as has been
or may be formulated and prescribed by the state department of audit and
control. He shall carefully preserve all coupons, certificates, bonds
and notes which he shall pay, and present the same, with a transcript of
the account, to the town board from time to time, as it may require, and
at least once in each year shall make and file a complete statement and
shall account with such board on account of every improvement.