N.Y. High. Law § 292

§ 292. Additional expenditure for improvement, repair and maintenance\nof town highways. Upon the written application of twenty-five taxpayers\nof a town, filed with the town clerk, the electors thereof may, at a\nregular or special town meeting, vote by ballot upon a proposition for\nthe expenditure of a sum, not exceeding one-third of one per centum of\nthe total taxable property of the town, including incorporated villages,\nin addition to the sum authorized by this chapter for the improvement,\nrepair and maintenance of town highways in such town. Such proposition\nshall be submitted in the manner provided by law for the submission of\nquestions or propositions at a town meeting. If such proposition be\nadopted, the amount specified therein shall be a town charge and shall\nbe levied and collected in the same manner as other town moneys, and\nwhen collected shall be paid to the supervisor and expended for the\npurposes specified in such proposition as provided in this chapter.\n