Section 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.