N.Y. High. Law § 142-d

§ 142-d. Rental or hiring of town highway machinery, tools or\nequipment. Except as otherwise provided in section one hundred\nforty-two-c of this chapter with respect to the use of town highway\nmachinery, snow and ice removal equipment, tools and equipment by a\nvillage located wholly or partly within the town, the town\nsuperintendent of highways, with the approval of the town board, may\npermit the use of any town-owned highway machinery, tools or equipment\nby a county or any municipality, district, district corporation, school\ndistrict, community college, and any unit of the state university of New\nYork, upon such terms and conditions as may be agreed upon by the\nparties involved. Moneys received by a town pursuant to the provisions\nof this section shall be applicable for the purposes for which amounts\nmay be raised as provided in subdivision three of section two hundred\nseventy-one of this chapter.\n