N.Y. High. Law § 203

§ 203. Widening, how constructed. The town superintendent shall\nconstruct such widening of the highway according to plans and\nspecifications adopted by the county superintendent and approved by the\ntown board of his town. The bills and expenses incurred in such work\nshall be audited by the town board and paid in the same manner as other\ncharges, out of moneys raised for such purposes as provided in the\npreceding section.\n