N.Y. High. Law § 54
Walks or paths for pedestrians may be constructed by a county along any improved state highway or along a part thereof in any town of the county, pursuant to the provisions of this section. The request for any such walk or path shall be made by the town board, by resolution to that effect, a copy of which shall be certified to the board of supervisors. Unless the board of supervisors shall determine by resolution that such walk or path shall not be constructed, it shall, by resolution, direct the county superintendent of highways to prepare and submit to the board an estimate of the probable cost of such work, together with a general outline plan thereof setting forth the type, material and width of the proposed walk or path, and also its location, specifying the highway, the beginning and terminal points of the walk or path and its distance laterally from the improved roadway. Upon receipt of such plan, the board of supervisors, by resolution, may determine that such walk or path shall be constructed, in accordance with such plan, subject to the approval of the plan, and consent that the walk or path be constructed, by the commissioner of transportation. The county superintendent of highways shall submit such plan to the commissioner of transportation, together with a copy of such resolution, to be furnished by the clerk of the board. If the commissioner of transportation shall consent to the construction of a walk or path along the course indicated and shall approve such plan, he shall certify such action to the board of supervisors, and the board of supervisors shall then appropriate and make available for such work the necessary moneys therefor, from county funds. The commissioner of transportation, however, may modify such plan and certify in like manner the changes made by him therein. In that case, the board of supervisors shall not be required to direct the construction of such walk or path or provide moneys therefor until it shall have approved of such changes. If the foregoing provisions of this section shall have been complied with, the work of such construction shall proceed under the direction of the county superintendent of highways. He may perform such work by contract, or partly by contract and partly by the employment of labor, purchase of material and the use of any necessary machinery owned or rented by the county. Upon the completion of such work, the total cost thereof shall be reported by the superintendent of highways to the board of supervisors. Thirty-five per centum of the cost of such work shall be reimbursed to the county by the town requesting the improvement, and a tax therefor may be levied upon the taxable property of the town, or the amount to be raised by either the county or the town may be provided pursuant to the local finance law. Any moneys so raised by the town shall be paid into the county treasury.
No such walk or path shall be constructed within the right of way of a state highway, unless with the approval of the commissioner of transportation. Necessary rights of way for any such sidewalk or path shall be acquired by the county in the same manner as the rights of way are acquired for state highways as provided in this chapter. The cost of any such right of way shall be paid in the first instance by the county from any county moneys available and thirty-five per centum of the cost shall be a charge upon the town to be raised by tax as a part of the improvement. Sidewalks or paths for pedestrians may also be constructed by a town along an improved state highway or part thereof in the manner provided by section one hundred fifty-one of this chapter, but only with the approval of the commissioner of transportation given in the manner provided by this section, the provisions of which in respect thereto shall be deemed to apply to such town sidewalks.
N.Y. High. Law § 54