N.Y. High. Law § 150

§ 150. Trees and sidewalks. The town superintendent may, by an order\nin writing, approved by a majority of the members of the town board,\nauthorize the owners of property adjoining the town highways, at their\nown expense, to locate and plant trees and locate and construct\nsidewalks along the town highways, in conformity with the topography\nthereof, which order with a map or diagram, showing the location of the\nsidewalk and tree planting, certified by the town superintendent, shall\nbe filed in the office of the town clerk, within ten days after the\nmaking of the order.\n