New York Laws
Article 7 - Town Superintendents
142-B - Removal of Snow and Ice, Making of Repairs, and Rental of Town Highway Machinery; School and Other Districts.

(2) Repair roads and sidewalks within the town belonging to a school
district, upon such terms as may be agreed upon by the town board and
the governing board of any such school district.
(3) Permit the use of town highway machinery, tools and equipment
within the town by any fire district, special improvement district or
school district, located in whole or in part in any such town, upon such
terms and conditions as may be agreed upon by the town board and the
governing board or governing body of any such district.
(4) Except as otherwise provided in section one hundred forty-two-c of
this chapter with respect to the use of town highway machinery, snow and
ice removal equipment, tools and equipment by a village located wholly
or partly within the town, permit the use of town highway machinery,
snow and ice removal equipment, tools and equipment during an emergency
by any city, village, town, county, fire district, special improvement
district or school district, upon such terms and conditions as may be
agreed upon by the town board and the governing board or governing body
of any such district.
(5) Moneys received by a town pursuant to the provisions of this
section shall be first applied to the credit of the fund authorized by
subdivision four of section one hundred forty-one of this chapter to the
extent that any expense incurred was originally charged thereto, and the
balance of such moneys, if any, shall be credited to the fund authorized
by subdivision three of section one hundred forty-one of this chapter.