N.Y. High. Law § 117
Construction or reconstruction of such roads, including necessary grade and culvert work, and any plans and specifications therefor, shall conform to an outline or general plan of the work, and such construction or reconstruction must be done under the immediate direct supervision of the county superintendent or a competent foreman designated by him. All or any part of such construction or reconstruction may be done by contract or by direct employment of labor and purchase of material, or both. The machinery needed for work done under this article, unless furnished by the contractor, shall be provided as follows:
The county superintendent may rent road machinery from any person, company, corporation, or from any town or towns in the county, or from any other county, and such rental shall be payable from the county road fund; or he may use road building machinery, equipment, tools and implements purchased with county moneys, and whenever used for the purpose of this article, a charge therefor, in the nature of rental, shall be payable from the county road fund on itemized vouchers certified by the county superintendent showing where the machinery was used, together with the amount chargeable to each appropriation or construction project. The provisions of subdivision three of section one hundred ninety-five, and of subdivisions four, five and six of section one hundred ninety-four shall apply to work carried on pursuant to the provisions of this article.
N.Y. High. Law § 117