Section 197. Performance of the work

If the town board shall upon the
  petition determine to grant the relief sought  by  the  petitioners  and
  establish  or  extend  a  district either in whole or in part, or if the
  town board shall determine to establish or extend a district on its  own
  motion  without  a  petition but after a public hearing and subject to a
  permissive referendum as provided in article twelve-A of  this  chapter,
  the  town  board  shall,  after  such  determination  becomes effective,
  require the town engineer, or an engineer employed for that purpose,  to
  prepare definite plans and specifications for the improvement, a careful
  estimate  of the expense, and, with the assistance of the town attorney,
  or an attorney  employed  for  that  purpose,  a  proposed  contract  or
  contracts  for  the execution of the work, and to file the same with the
  town clerk within a time to  be  prescribed  by  the  said  town  board.
  Thereupon   the   said   board   shall   examine  such  definite  plans,
  specifications, estimates and the proposed contract  or  contracts,  and
  may  make  such  modifications and changes in the plans, specifications,
  estimates  and  contract  or  contracts  as  to  the  board  shall  seem
  expedient,  and thereupon the board may adopt or reject the same. If the
  estimated  expense  of  the  improvement  does  not  exceed  the  amount
  specified  for  public  work  in  subdivision one of section one hundred
  three of the general municipal law, the board may adopt such  plans  and
  specifications and cause said improvement to be made or may enter into a
  contract or contracts therefor without giving public notice thereof.  If
  the  estimated  expense exceeds such amount, upon adopting the plans and
  specifications, the board shall invite sealed proposals  for  furnishing
  the material and labor necessary by the publication of a notice at least
  once  in  the official paper and in such other newspaper as to the board
  may seem expedient, requiring all persons who shall  offer  to  do  said
  work  to  file  a sealed proposal or offer to do the work, and with it a
  certified check for a sum equal to five  per  centum  of  the  estimated
  expense of the improvement, payable to the order of the supervisor, or a
  bond  with  sufficient  sureties, to be approved by the supervisor, in a
  penal sum equal to five per centum  of  the  estimated  expense  of  the
  improvement,  conditioned that if his proposal is accepted he will enter
  into a contract for the same, and that  he  will  execute  such  further
  security  as  may  be  required  for  the  faithful  performance  of the
  contract. If a person or corporation making such proposal shall fail  to
  enter  into  a  contract  pursuant  to the requirements of the board, or
  shall fail to give the further security which may be prescribed in  said
  notice,  within the time to be limited therein, then the check deposited
  as aforesaid and the moneys standing to the credit of the same shall  be
  forfeited  to  the  town as liquidated damages and not as a penalty, and
  the supervisor shall collect the same or enforce the payment of the bond
  for the benefit of the town. The notices inviting sealed proposals shall
  specify a time when and place where they will be received and considered
  and they shall be received and considered  publicly  at  such  time  and
  place. There shall be at least ten and not more than thirty days between
  the first publication of the notice and the time when the proposals will
  be  received,  and during that time the plans and specifications for the
  work shall be exhibited publicly in the office of  the  town  clerk.  It
  shall be the duty of the town clerk to provide that all persons desiring
  to examine the same shall have reasonable opportunity to do so, and that
  there  shall  be  no discrimination in favor of any person or persons in
  the  opportunity  to  make  proper  examination  of   said   plans   and
  specifications.  The  town  board  may award one contract for the entire
  work or  separate  contracts  for  portions  thereof.  The  board  shall
  determine  the  lowest responsible bidder or bidders whose bid and check
  or bond shall have been made and filed in conformity with  this  section

  and  with  the  notice  published  by  the  board  as aforesaid, and the
  contract or contracts shall be awarded to the lowest responsible  formal
  bidder  therefor, unless in the judgment of the board it shall be in the
  interests  of the town to reject all bids and to advertise anew. In that
  event, the board shall  proceed  accordingly.  In  no  event  shall  any
  contract be awarded if the total expense of the improvement shall exceed
  the  maximum amount stated in the petition or in the final order, if the
  town board proceeded under article twelve-A of this chapter. Nothing  in
  this  section shall be construed to prevent the town from performing any
  such work or part thereof by or through its regular  employees  and  the
  cost  thereof  shall  be  considered  as  part  of  the  expense  of the
  improvement.