N.Y. High. Law § 193
The town board of any town may provide that the construction of new highways and bridges, or the permanent improvement or reconstruction of existing highways and bridges or repairing, rebuilding or replacing walks on highways less than two rods in width pursuant to the provisions of sections one hundred forty, one hundred fifty-one and two hundred seventy-four of this chapter, the cost of which will exceed, the amount specified for public work in subdivision one of section one hundred three of the general municipal law shall be done under contracts. All such contracts shall be awarded by the town superintendent, in accordance with estimates, plans and specifications approved or furnished by the department of transportation, as provided in this chapter, to the lowest responsible bidders, after advertisement pursuant to section one hundred three of the general municipal law. All bids for such work shall be opened in public and shall be filed in the office of the town clerk. The person to whom such contract is awarded shall execute a bond to the town, in a sum equal to at least one-half of the amount of the contracts, with two or more sureties to be approved by the town board, or in lieu thereof, a bond issued by a bonding or surety company approved by the town board, in a sum equal to at least one-half of the amount of the contracts and conditioned for the faithful compliance with the terms of the contract, and the plans and specifications and for payment of all damages which may accrue to the town, because of a violation thereof. When such work is completed pursuant to the terms of such contract, and the plans and specifications therefor, and accepted by the town board, as being in accordance therewith, the cost of the work under the contract shall be paid out of moneys available therefor, in the same manner as other highway expenses. Payments made under such contract shall be upon certificates issued to the contractor by the town superintendent, to the effect that the work has been done under and in accordance with the terms of such contract, and the plans and specifications. All work done under any such contract shall be under the supervision of the town superintendent, or some person designated by him. The town superintendent shall file all contracts awarded under this section with the town clerk within ten days after their execution.
N.Y. High. Law § 193