N.Y. HAY Law § 154

§ 154. Erection of guide boards. The town superintendent may, with the\nconsent of the town board, cause guide posts with proper inscriptions\nand devices to be erected at the intersections of such highways therein,\nas may be necessary, which shall be kept in repair by him at the expense\nof the town. Upon written application to him, of five resident taxpayers\nof any town or twenty resident taxpayers of the county in which such\ntown is located, requesting the erection of one or more guide boards at\nthe intersection of highways in such town, it shall be his duty to cause\nto be erected at the intersections mentioned in such application, such\nguide boards indicating the direction, distances and names of the towns,\nvillages or cities to or through which such intersecting highways run.\nSuch application shall designate the highway intersections at which such\nguide boards are requested to be erected, and may contain suggestions as\nto the inscriptions and devices to be placed upon such boards. The cost\nof the erection and maintenance of such boards shall be a town charge.\nIf the town superintendent refuses or neglects for a period of sixty\ndays after receiving such application to comply with the request\ncontained therein, he shall, for such neglect or refusal, forfeit to the\ntown, the sum of twenty-five dollars, to be recovered by the supervisor\nin the name of the town and the amount so recovered shall be set apart\nfor the erection of such guide boards.\n