N.Y. High. Law § 326

§ 326. Penalties, how recovered. All penalties or forfeitures given in\nthis chapter, and not otherwise specially provided for, shall be\nrecovered by the town superintendent, in the name of the town in which\nthe offense shall be committed; and when recovered, shall be applied by\nthem in improving the highways and bridges in such town, except that if\nthe offense occurs on any highway included in the systems defined by\nsection three hundred forty-one of this chapter, such penalties or\nforfeitures may be recovered by the commissioner of transportation and\nwhere so recovered shall be deposited by the comptroller into the\nspecial obligation reserve and payment account of the dedicated highway\nand bridge trust fund established pursuant to section eighty-nine-b of\nthe state finance law.\n