Section 142-B. Removal of snow and ice, making of repairs, and rental of town highway machinery; school and other districts

The  town  board  of  any  town  may  authorize the town superintendent to (1) remove snow and
  ice from any property within the town belonging to  a  school  district,
  upon  such  terms  as may be agreed upon by the town board and governing
  board of any such school district.
    (2) Repair roads and sidewalks within the town belonging to  a  school
  district,  upon  such  terms as may be agreed upon by the town board and
  the governing board of any such school district.
    (3) Permit the use of town  highway  machinery,  tools  and  equipment
  within  the  town  by any fire district, special improvement district or
  school district, located in whole or in part in any such town, upon such
  terms and conditions as may be agreed upon by the  town  board  and  the
  governing board or governing body of any such district.
    (4) Except as otherwise provided in section one hundred forty-two-c of
  this chapter with respect to the use of town highway machinery, snow and
  ice  removal  equipment, tools and equipment by a village located wholly
  or partly within the town, permit the use  of  town  highway  machinery,
  snow  and ice removal equipment, tools and equipment during an emergency
  by any city, village, town, county, fire district,  special  improvement
  district  or  school  district, upon such terms and conditions as may be
  agreed upon by the town board and the governing board or governing  body
  of any such district.
    (5)  Moneys  received  by  a  town  pursuant to the provisions of this
  section shall be first applied to the credit of the fund  authorized  by
  subdivision four of section one hundred forty-one of this chapter to the
  extent that any expense incurred was originally charged thereto, and the
  balance of such moneys, if any, shall be credited to the fund authorized
  by subdivision three of section one hundred forty-one of this chapter.