N.Y. HAY Law § 274

§ 274. Provision of funds for bridge and highway purposes. Nothing\ncontained in this chapter shall be construed to prevent the provision by\na town, pursuant to the local finance law, in whole or in part, of funds\nto be expended for the following purposes:\n 1. Constructing, building, repairing or discontinuing any highway or\nbridge therein, or upon its borders.\n 2. Repairing or rebuilding any highway or bridge or board walk, or\nrenewal thereof, on any highway less than two rods in width, which shall\nat any time be damaged or destroyed by the elements or otherwise, or\nbecome unsafe for public use and travel.\n 3. Repairing or rebuilding any bridge which has been condemned by the\ncommissioner of transportation, as provided in this chapter.\n 4. The purchase of snow fences or other structures to prevent drifting\nof snow on the highways.\n If the highway or bridge, proposed to be constructed, built, repaired\nor discontinued, is situated in two or more towns in the same county,\nthe board of supervisors shall, if application be made by any one of\nsuch towns, apportion the expense thereof among such towns, in such\nproportion as shall be just.\n