N.Y. IND Law § 12

§ 12. Highways on tribal lands. Commissioners of highways of towns in\nwhich an Indian reservation is wholly or partly situated shall have the\nsame power and jurisdiction over the portion of the reservation in their\nrespective towns, to improve highways already laid out therein, as is\nconferred upon such commissioners by the highway law, except that the\nwritten decision of the commissioners shall be served upon the agent,\nattorney or some other officer of the nation, tribe or band occupying\nsuch reservation; from which decision, such Indians may, within sixty\ndays after the service thereof, appeal to the county judge of the county\nin which such lands are situated, whose decision shall be final. Such\ncommissioners of highways may, with the consent of the tribal or\nnational authorities of the nation, tribe or band occupying such\nreservation, lay out and establish as provided by law, highways on or\nacross such reservation, and the highway commissioners of the town shall\nthereafter be charged with the maintenance of such road and the bridges\nthereon. This section shall not authorize the taxation of an Indian who\nis not a citizen.\n