N.Y. HAY Law § 141

§ 141. Estimate of expenditures for highways and bridges. The estimate\nof expenditures for highways and bridges, to be submitted by the town\nsuperintendent, as required by section one hundred four of the town law,\nshall specify:\n 1. The amount of money necessary to be levied and collected for the\nrepair and improvement of highways, including sluices, culverts and\nbridges having a span of less than five feet, and board walks or\nrenewals thereof on highways less than two rods in width, and also the\namount necessary to construct or repair any public roads, walks, places\nor avenues on any sand beach separated by more than two miles from the\nmain body of the town, or on any island or part of an island in the\ntown. Such amount shall not be less than an amount which when added to\nthe amount of money to be received from the state, under the provisions\nof section two hundred and seventy-nine, will equal thirty dollars for\neach mile of highways within the town, outside the limits of\nincorporated villages, except that no town having an assessed valuation\nof three thousand seven hundred and fifty dollars or less per mile\noutside of incorporated villages shall be required to levy and collect a\ntax under this subdivision in excess of four dollars on each thousand\ndollars of assessed valuation.\n 2. The amount of money necessary to be levied and collected for the\nrepair and construction of bridges, having a span of five feet or more.\n 3. The amount of money necessary to be levied and collected for the\npurchase, repair and custody of stone crushers, power rollers, traction\nengines, road machines for grading and scraping, power trucks, power\ngraders, turn tables, scarifiers, concrete mixers, power shovels and\ndistributors and tools and implements.\n 4. The amount of money necessary to be levied and collected for the\nremoval of obstructions caused by snow and for other miscellaneous\npurposes, including the widening of a state highway under a permit as\nprovided by section fifty-two. The amounts specified in such statement\nshall not exceed the limitations prescribed in section two hundred and\nseventy-one. If the town superintendent is of the opinion that an amount\nin excess of the limitations therein prescribed be raised by tax, he\nshall include in his statement his reasons therefor in detail.\n