Section 282. Apportionment and payment of state money; liability

The
  comptroller shall annually apportion to the towns,  upon  the  basis  of
  mileage  certified  to  him  by  the commissioner of transportation, the
  amounts so required to be paid by the state,  and  shall  forthwith  pay
  such  sums to the town supervisors of the several towns of the state. In
  his certificate, the comptroller shall set forth the name of each  town,
  the  number  of miles of highway for which maintenance is required to be
  provided by the town, the rate per mile of such  apportionment  and  the
  total amount allotted on account of such highways within the town.