§ 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.