N.Y. Village Law § 6-622
The board of trustees may cause a street in the village or a part thereof, to be graded and paved or repaved wholly at the expense of the village, or wholly at the expense of the owners of the adjoining land or partly at the expense of each. If the street or part thereof is wholly within the village, but the exterior line thereof constitutes the village boundary, such improvements may be made as to the part of such street within the village either wholly at the expense of the village or wholly at the expense of the owners of adjoining land within and without the village or partly at the expense of each. Before any such street or portion thereof is graded or paved, wholly or partly at the expense of the owners of the adjoining land, a hearing shall be held and notice thereof given as hereinbefore provided for. If such expense, or any part thereof, is to be assessed upon adjoining land, the board of trustees may apportion it upon the lands and assess the same as a whole or by installments. Provided, however, where a street is so improved wholly at the expense of the owners of the adjoining land, the cost thereof shall be assessed in proportion, as nearly as may be, to the benefit which each lot or parcel will derive therefrom.
N.Y. Village Law § 6-622