N.Y. High. Law § 282

§ 282. Apportionment and payment of state money; liability. The\ncomptroller shall annually apportion to the towns, upon the basis of\nmileage certified to him by the commissioner of transportation, the\namounts so required to be paid by the state, and shall forthwith pay\nsuch sums to the town supervisors of the several towns of the state. In\nhis certificate, the comptroller shall set forth the name of each town,\nthe number of miles of highway for which maintenance is required to be\nprovided by the town, the rate per mile of such apportionment and the\ntotal amount allotted on account of such highways within the town.\n