2023 New York Laws › HAY - Highway › Article 7 - Town Superintendents › 151 - Expenditures for Sidewalks.

§ 151. Expenditures for sidewalks. The town superintendent of any town
  may,  with  the  consent of the town board, maintain and repair existing
  sidewalks in such town, and the expense thereof shall be a town  charge.
  Where  such  sidewalks  shall  consist of a board walk not more than ten
  feet in width located on a highway less than two rods in width the  town
  superintendent  of  such town may maintain and repair such board walk or
  renewal thereof and with the consent of the town board may replace  such
  board  walk  with  a walk of concrete or other suitable construction and
  the expense thereof shall be a town charge. The town board of  any  such
  town  may  by  resolution, direct the town superintendent to construct a
  sidewalk along a described portion of any highway of the town, including
  county roads and state highways, in the  manner  and  not  exceeding  an
  expense   to  be  specified  in  the  resolution,  and  the  expense  of
  constructing such sidewalk shall be a town charge, and shall be paid  in
  the  same manner as other town charges. No such sidewalks shall be built
  along any state highway until the state commissioner  of  transportation
  shall  have  made his consent thereto, pursuant to section fifty-four of
  this chapter, and no such sidewalk shall be built along any county  road
  until  the county superintendent of highways shall have made his consent
  thereto, pursuant to section one hundred  thirty-six  of  this  chapter.
  Nothing herein contained shall prevent the town board from requiring the
  maintenance  and  repair  of  such  sidewalks  and  the  removal of snow
  therefrom by the owners or occupants of property adjacent thereto as may
  be required by the provisions of any town ordinance adopted pursuant  to
  the  provisions  of article nine of the town law. The provisions of this
  section shall not apply to towns in a county containing more than  three
  towns and adjoining a city of the first class having a population of one
  million  or  more,  except  that (a) in the town of New Castle, the town
  superintendent, upon resolution of the town  board  consenting  thereto,
  may maintain and repair existing sidewalks in such town, and the expense
  thereof  shall be a charge against the unincorporated area of said town,
  and (b) in the town of Greenburgh at any annual school district  meeting
  the  majority of the voters present and voting thereat may authorize the
  school board of such district to petition the town board  to  construct,
  maintain  and  repair  sidewalks  fronting  on  its  school  property or
  specified portions thereof and pursuant to such petition the town  board
  may  by  resolution  direct that the town superintendent provide for the
  construction, maintenance and repair of  such  sidewalks  and  the  cost
  thereof  shall be assessed against the school property benefited thereby
  and paid by such school district and (c) in the town of Mount  Pleasant,
  the  town  superintendent,  upon resolution of the town board consenting
  thereto and authorizing the same, may construct, maintain and repair  or
  cause  to  be  constructed,  maintained  and  repaired sidewalks along a
  described portion of any highway in the town, including county roads and
  state highways, providing that in the case  of  sidewalks  along  county
  roads  and state highways no sidewalks shall be built until the consents
  hereinabove provided are first obtained, and the expense  thereof  shall
  be a charge against the unincorporated area of the said town.
In  any  town  in  which  no  village  is  situated,  the  expense  of
  constructing a sidewalk along a described portion of any highway in  the
  town, including county roads and state highways, as herein provided, may
  be  financed  in  whole or in part as provided by the local finance law,
  and the construction of such sidewalks may be made by  contract  in  the
  manner provided by section one hundred ninety-three herein.