New York Consolidated Laws, Highway Law - HAY § 243. Duty of town superintendents

The order for building, rebuilding or repairing a bridge being made, and a copy thereof being served on the town superintendent of such adjoining towns respectively the town superintendents of such towns shall forthwith meet and cause such bridge to be built, rebuilt or repaired in accordance with plans and specifications prepared or approved by the county superintendent and approved by the commissioner of transportation if such bridge is located on a state highway, out of any funds in the hands of the supervisors of such towns applicable thereto or out of funds raised pursuant to the local finance law;  and such town boards shall direct the superintendents to enter into a contract, to be approved by such town boards, for building, rebuilding or repairing such bridge.