Section 142-D. Rental or hiring of town highway machinery, tools or equipment

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,  the  town
  superintendent of highways, with the approval of  the  town  board,  may
  permit  the  use of any town-owned highway machinery, tools or equipment
  by a county or any municipality, district, district corporation,  school
  district, community college, and any unit of the state university of New
  York,  upon  such  terms  and  conditions  as  may be agreed upon by the
  parties involved.  Moneys received by a town pursuant to the  provisions
  of  this  section shall be applicable for the purposes for which amounts
  may be raised as provided in subdivision three of  section  two  hundred
  seventy-one of this chapter.