N.Y. High. Law § 283

§ 283. Custody of highway moneys. All moneys levied and collected as\nprovided in this article, all moneys collected as penalties under this\nchapter, or received from any other source and available for highway,\nbridge and miscellaneous purposes and all moneys paid to the town by the\nstate, as provided in sections two hundred seventy-nine, two hundred and\neighty and two hundred eighty-two and as provided in chapter eight\nhundred twenty-four of the laws of nineteen hundred fifty, as amended\nfrom time to time, shall be paid to the supervisor, who as such shall be\nthe custodian thereof, and accountable therefor.\n