118 - Form of claims.

§  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.