§ 127. Payments from the county road fund. 1. Except as otherwise provided in this article, no claim against the county road fund shall be paid unless such claim has first been approved by the county superintendent of highways, and shall have been audited by the board of supervisors or a duly appointed auditing officer in the same manner as other charges against the county; provided, however, that debt service payments may be made without the approval of the county superintendent of highways and without prior audit; and compensation for the services of officers and employees engaged at agreed wages by the hour, day, week, month or year may be paid without prior audit.

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2. Where work is performed pursuant to a written contract which provides for partial payments as the work progresses, the county superintendent of highways shall, from time to time, in accordance with rules established by the state commissioner of transportation, prepare a voucher showing the total value of the work completed, subtracting therefrom the completed work under such contract shown in the previous voucher, if any, and from the result there shall be deducted any percentages required to be retained as provided in the contract. The county superintendent of highways shall certify on the voucher or attach thereto a certificate stating that the work has been performed in accordance with the plans and specifications. The contractor may request the payment of any retained amounts upon the deposit of securities as provided in § 106 of the general municipal law.