N.Y. High. Law § 48
Whenever the department of transportation shall have determined upon the construction or improvement of a state highway or section thereof and it is desired by any town in which such proposed highway is situated to construct or improve the same at a greater width or in a manner involving greater cost, or both, than that provided in the plans and specifications as prepared by the department of transportation, the town board may petition the department of transportation for an estimate of the additional cost of constructing or improving the same to a width or in a manner, or both, as desired by such board. The department of transportation shall as soon as practicable make an estimate of such additional cost and transmit the same to the town board, and the town board may thereupon by resolution petition the department of transportation to provide the width and type of construction desired. The additional expense caused by the increased width or different type of construction, or both, shall be borne wholly by the town. The department of transportation shall, in its discretion, upon receipt of such resolution, if filed prior to the advertisement for bids, or during the course of construction, provide for the width and type of construction described in such resolution. Whenever the department of transportation shall have approved such a resolution the plans, specifications and estimate of cost shall be submitted to the town board, who, if it approve such plans, specifications and estimate of cost shall, by resolution, duly adopted by a vote of a majority of all the members of such board, appropriate the funds necessary to provide for the portion of the cost of construction to be borne by the town. Such funds shall, prior to the award of the contract, be deposited by the town with the state comptroller, subject to the draft or requisition of the department of transportation, and a certified copy of the resolution shall be filed with the department of transportation. Upon the completion of the highway within a town where a portion of the cost is borne by the town the department of transportation shall transmit to the town board a statement showing the actual cost of the additional width or changed construction including a proportionate charge for engineering and shall notify the town clerk that it will accept the work within twenty days from the date of such notice unless protest in writing against the acceptance shall be filed by such clerk with the department of transportation. In case a protest is filed the department of transportation shall hear the same and if it is sustained the department of transportation shall delay the acceptance of the highway or section thereof until the same be properly completed. If no protest is filed the highway or section thereof shall at the expiration of the said twenty days be deemed finally completed and accepted on behalf of the town and the state and shall thereafter be maintained in the manner provided in this chapter for maintenance and repair of state highways.
N.Y. High. Law § 48