N.Y. HAY Law § 272

§ 272. Submission of propositions at town meetings. A proposition to\nauthorize the levy and collection of an amount greater than that\nspecified in the preceding section for any of the purposes therein\nmentioned may be submitted upon the written application of twenty-five\ntaxpayers upon the last town assessment-roll or by a majority of the\nmembers of the town board, at a biennial town meeting or a special town\nmeeting duly called as provided by law. The provisions of the town law\nrelating to the submission of town propositions at a biennial or special\ntown meeting shall apply to the submission of such propositions. If such\nproposition be adopted the town board shall include in the estimates\ncontained in the next statement submitted by it to the board of\nsupervisors, as provided in section two hundred and sixty-seven, the\namounts authorized to be raised by such proposition for the purposes\ntherein stated, and thereupon such amounts shall be levied and\ncollected, and paid to the supervisor, to be expended by him as directed\nby such proposition.\n