N.Y. High. Law § 284

§ 284. Expenditures for repair and improvement of highways. The moneys\nlevied and collected for the repair and improvement of highways,\nincluding sluices, culverts and bridges having a span of less than five\nfeet and boardwalks or renewals thereof, the moneys received from the\nstate, as provided by sections two hundred seventy-nine and two hundred\neighty-two, and such other moneys as the town board, by resolution,\nshall have transferred pursuant to section one hundred thirteen of the\ntown law or pursuant to section two hundred eighty-five-a of this\nchapter shall be expended for the repair and improvement of such\nhighways, sluices, culverts, and bridges and walks, at such places and\nin such manner as may be agreed upon by the town board and the town\nsuperintendent of highways. Such agreement shall be written and signed\nin duplicate by a majority of the members of the town board, and by the\ntown superintendent, before the same shall take effect. One of such\nduplicates shall be filed in the office of the town clerk and one in the\noffice of the county superintendent. Such moneys shall be paid out by\nthe supervisor on vouchers approved by the town superintendent in\naccordance with such written agreement.\n The town board and town superintendent may also appropriate from such\nmoneys such a sum of money as they deem proper for the construction or\nrepair of any public road, walk, place or avenue upon any sand beach\nseparated by more than two miles of water from the main body of the town\nor on any island or part of an island in the town, although such road,\nwalk, place or avenue is narrower than the width of highways required by\nstatute, but the construction or repair of any such road, walk, place or\navenue with such moneys on any such beach or on any such island or part\nof an island shall not be construed as imposing any liability upon the\ntown or upon the superintendent of highways for any injury to person or\nproperty happening thereon.\n