2006 New York Code - Streets Outside Cities.

 
    §  131-f.  Streets  outside  cities.  When  any  territory in a county
  containing an incorporated city of one hundred thousand  inhabitants  or
  upward,  lying  outside  the  limits  of such city, has been mapped into
  streets and avenues pursuant  to  law,  the  board  of  supervisors  may
  authorize  the establishment of a plan for the grade of such streets and
  avenues; the alteration of such plan of grades, or of any  plan  thereof
  that  shall  have  been  established  by  law;  the laying out, opening,
  grading, constructing, closing and change of line or width, of  any  one
  or  more of them, and provide for the assessment on property intended to
  be benefited thereby, and fixing assessment districts therefor, and  for
  the  levy, collection and payment of the amount of damages sustained and
  the charges and expenses incurred, or which may be necessary to incur in
  carrying out such provisions;  the  laying  out  of  new  or  additional
  streets  and  avenues  upon  the  established  map  or plan thereof, the
  acceptance  by  town  officers  of  conveyances  of  lands,  for  public
  highways,  the  naming and changing of names of streets and avenues laid
  down on said map or plan, and the numbering or renumbering of houses and
  building lots fronting on such streets and avenues. But such last  named
  power  in  regard  to  the  alteration  of said map or plan, laying out,
  opening, grading, constructing, closing and  change  of  line,  of  such
  streets or avenues, or the numbering or naming thereof, or defraying the
  expenses  thereof,  shall  only  be  exercised  on  the  petition of the
  property owners, who own more than one-half of the frontage on any  such
  street   or   avenue,  or  on  a  certificate  of  the  town  board  and
  commissioners of highways of the  town,  that  the  same  is,  in  their
  judgment,  proper  and necessary for the public interest. If the streets
  and avenues in respect to which such action is  proposed  to  be  taken,
  shall  lie in two or more towns, a like certificate shall be required of
  the town board and commissioners of highways,  of  each  town.    Before
  making such certificate, such town board, or boards and commissioners of
  highways, shall give ten days' notice by publication in one of the daily
  papers  of the county, and by conspicuously posting in six public places
  in each of such towns, of the time and place at which they will meet  to
  consider  the  same,  at  which  meeting  the  public,  and  all persons
  interested, may appear and be heard in relation thereto.  No such street
  or avenue shall be laid out, opened or constructed, upon or  across  any
  lands acquired by the right of eminent domain, and held in fee for depot
  purposes  by  any  railroad corporation, or upon or across any lands now
  held by a corporation formed for the purpose of improving the  breed  of
  horses, without the consent of such corporations.  No town officer shall
  charge  anything  for  his  services  under  this section, nor shall any
  charge be made against any such town or the property  therein,  for  the
  expense of the publication of the notice herein required.