§ 243. Duty of town superintendents. The order for building,
rebuilding or repairing a bridge being made, and a copy thereof being
served on the town superintendent of such adjoining towns respectively
the town superintendents of such towns shall forthwith meet and cause
such bridge to be built, rebuilt or repaired in accordance with plans
and specifications prepared or approved by the county superintendent and
approved by the commissioner of transportation if such bridge is located
on a state highway, out of any funds in the hands of the supervisors of
such towns applicable thereto or out of funds raised pursuant to the
local finance law; and such town boards shall direct the superintendents
to enter into a contract, to be approved by such town boards, for
building, rebuilding or repairing such bridge.