New York Consolidated Laws, Highway Law - HAY § 171. Highways by dedication

1. Whenever land is dedicated to a town for highway purposes therein, the town superintendent may with the consent of the town board, either with or without a written application therefor, and without expense to the town, make an order laying out such highway, upon filing and recording in the town clerk's office with such order a release of the land from the owner thereof.  A highway so laid out must not be less than three rods in width, except that where such highway is located on a sand beach separated by more than two miles of water from the main body of the town of which it forms a part and is not an extension or continuation of a public highway already in use and has erected thereon a board walk not less than one-third the width of said highway, such highway so laid out may be less than three rods in width and must not be less than ten feet in width, provided, however, that upon certification in writing by the commissioner of transportation of the necessity therefor and the filing of such certification in the office of the town clerk of the town in which such highway is located, any such highway may be of such width, less than three rods, as the commissioner shall specify in such certificate.  Section one hundred and eighty does not apply to a highway by dedication.

2. Such town superintendent may also, upon written application and with the written consent of the town board, make an order laying out or altering a highway, or discontinuing a highway, which has become useless since it was laid out, upon filing and recording in the town clerk's office, with such application, consent and order, a release from all damages from the owners of lands taken or affected thereby, when the consideration for such release is agreed upon between such town superintendent, with the approval of the town board, and the owner or owners.  An order of the town superintendent, as herein provided, shall be final and the town clerk shall forthwith cause each release executed by each owner of land taken or affected by such order to be recorded in the office of the clerk of the county wherein such lands are located.

3. If a highway proposed to be constructed or improved shall deviate from the line of a highway already existing, the town board of the town where such highway is located may acquire land for the requisite right of way.  The town board may, by resolution, authorize the supervisor to purchase the lands to be acquired for the purposes herein specified, at an amount not to exceed that approved by the town board.

4. The purchase price of such property shall be a town charge and may, by resolution of the town board, be paid from any funds in such town that may be legally used for such purposes.