(c) Whenever a contract shall in the judgment of the commissioner of transportation be substantially completed, the commissioner of transportation may, provided the regional director certifies that the essential items in the contract have been completed in accordance with the terms of the contract and the provisions of this chapter, direct the regional director to include in the final account such uncompleted items and pay therefor at the item prices in the contract upon the contractor depositing with the commissioner of transportation a certified check drawn upon a legally incorporated bank or trust company equal to at least double the value of such uncompleted work or, with the approval of the state comptroller, securities as are listed in subdivision three of section one hundred thirty-nine of the state finance law, equal to at least double the value of such uncompleted work. The deposit may be used by the commissioner of transportation to complete the uncompleted portion of the contract and shall be returned to the contractor if he completes the uncompleted portion within a specified number of working days after he has been notified to proceed with the work.

(d) No certificates approving or authorizing a partial or final payment shall be made by the commissioner of transportation until he is satisfied that all laborers employed on the work have been paid for their services for the last payroll period preceding the said partial or final payment. The commissioner of transportation may, if he deems necessary, require an affidavit to such effect from the contractor or he may depend on any other source which he deems proper for such information.

(e) No such certificate approving or authorizing the first partial payment or any final payment to a foreign contractor shall be made unless such contractor shall furnish satisfactory proof that all taxes due the state tax commission by such contractor, under the provisions of or pursuant to a law enacted pursuant to the authority of article nine, nine-a, twelve-a, sixteen, sixteen-a, twenty-one, twenty-two, twenty-three, twenty-eight, twenty-nine or thirty of the tax law or article two-E of the general city law have been paid. The certificate of the state tax commission to the effect that all such taxes have been paid shall be, for purpose of this paragraph, conclusive proof of the payment of such taxes. The term "foreign contractor" as used in this subdivision means, in the case of an individual, a person who is not a resident of this state, in the case of a partnership, one having one or more partners not a resident of this state, and in the case of a corporation, one not organized under the laws of this state.

(f) Payment of the moneys due under a contract shall be made in accordance with the provisions of article eleven-A of the state finance law, provided failure to make such payment, as heretofore prescribed, shall not be due to any fault, neglect, or omission on the part of the contractor or by reason of the filing of any lien, attachment, or other legal process against the money due said contractor.

(g) For the purpose of making a final payment on a highway construction contract, the date to be used for determining the receipt of an invoice in subdivision two of section one hundred seventy-nine-f of the state finance law shall be the date on which the contract work has been accepted as completed by the commissioner of transportation. 8. Contingencies and extra work. Whenever the commissioner of transportation determines that from any unforeseen cause the terms of any contract should be altered to provide for contingencies or extra work, he may, if funds are available for payment of the cost thereof, issue an order on contract therefor to the contractor, a copy of which shall be filed with the director of the budget and the state comptroller. The estimated expenditure pursuant to the order on contract shall not increase the total amount of the primary contract until the estimated expenditure shall have been approved by the commissioner of transportation and a duplicate of such approval shall have been filed with the comptroller. No such extra work shall be commenced or undertaken until the commissioner of transportation has issued an order on contract as herein provided. When such order on contract provides for similar items of work or materials which increase or decrease the itemized quantity provided for in the primary contract, the price to be paid therefor shall not exceed the unit bid price in the primary contract for such items. Agreed prices for new items of work or materials may be incorporated in the order on contract as the commissioner of transportation may deem them to be just and fair and beneficial to the state. Whenever the commissioner of transportation also determines that in the cases herein provided it is impracticable for him to ascertain in advance the just and fair price to be paid by the state for new items of work or materials, the order on contract therefor may provide for performance of the work and the furnishing of the materials and equipment, in which event the contractor shall keep and shall make available at all times to the commissioner of transportation such accounting records, data and procedure as may be required by the commissioner of transportation. An estimate of the value of such work and the furnishing of materials and equipment shall be submitted by the commissioner of transportation to the state comptroller who is hereby empowered to approve such estimate. Partial and final payments shall be made upon proper records and data itemized as hereinbefore indicated. Before any final accounting shall become effective, a supplemental contract and final agreement shall first be approved by the comptroller, and filed in his office. The director of the budget may at his discretion require the commissioner of transportation to submit periodic summaries of and reports on the scope and status of highway projects in such form and at such intervals as he may require, including any and all contract documents. 9. Adjustment of disputes. Notwithstanding the provisions of any general or special law, and in case of a dispute between a contractor and the commissioner of transportation concerning questions of fact which may arise under a contract, the contractor may, at any time before the final estimate is rendered, petition the commissioner of transportation for a hearing in relation thereto, provided (1) the amount involved therein as shown by such petition does not exceed five thousand dollars or five per centum of the final estimate of the completed contract, whichever is greater, (2) the contractor has complied with all provisions of the contract that relate to the filing of any protest and also of any statement concerning the subject-matter thereof, and (3) the contractor shall expressly agree in such petition that any determination as hereinafter provided, shall be final and conclusive upon all parties thereto. If the commissioner of transportation grants such petition, he shall, within a reasonable time, mail a notice to the contractor which shall specify the place of such hearing and the date thereof which shall be within thirty days after the mailing of such notice. Within ten days after such mailing, the commissioner of transportation shall also mail a copy of the petition and of such notice of hearing to the attorney general, who together with the commissioner of transportation, shall constitute a board to (a) hear such dispute, either personally or by any duly authorized officer or employee of their respective departments, and (b) determine the issues thereof. Any amount fixed in the determination to be paid to the contractor shall be deemed to be a special item to be incorporated in a final supplemental contract and shall be payable from monies available for construction and reconstruction of state highways, on the audit and warrant of the comptroller on vouchers approved by the commissioner of transportation.