Section 120. Payrolls to be certified

All payrolls, or other claims for
  compensation, for personal services rendered to the town by  any  person
  other  than  an  elective  town  officer  shall be certified by the town
  officer or employee  of  the  town  having  direct  supervision  of  the
  claimant  to  the effect that such services indicated on such payroll or
  claim were  actually  performed  by  the  person  or  persons  mentioned
  therein.  The  town board may, by resolution, determine that, in lieu of
  certification, these payrolls and  claims  shall  be  verified  by  such
  officer or employee to the same effect.