N.Y. High. Law § 143

§ 143. Town superintendents may hire machinery. The town\nsuperintendent may rent or hire machinery or equipment at a rate to be\napproved by the town board. The expense thereof shall be paid out of\nmoneys provided for the repair and improvement of highways. Rentals paid\nby the town pursuant to this section shall not be applicable to the\npurchase of machinery or equipment so rented, except if pursuant to an\ninstallment purchase contract entered into pursuant to section one\nhundred nine-b of the general municipal law.\n