ยง  148. Damages to owners of lands. Where lands are entered upon under
  the provisions of the preceding section, the town  superintendent  shall
  agree  with the owner of such lands, subject to the approval of the town
  board, as to the amount of damages, if any, sustained by such  owner  in
  consequence  of such entry in performance of the work authorized by such
  section, and the amount of such damages shall be a town charge.  If  the
  town  superintendent  is unable to agree with such owner upon the amount
  of damages thus sustained  the  amount  thereof  shall  be  ascertained,
  determined  and  paid  in  the  manner  that damages are so ascertained,
  determined and paid, where new highways are laid out and opened and  the
  town  superintendent and land owners are unable to agree upon the amount
  thereof.
Structure New York Laws
Article 7 - Town Superintendents
140 - General Powers and Duties of Town Superintendent.
141 - Estimate of Expenditures for Highways and Bridges.
142 - Machinery, Tools, Equipment and Implements.
142-C - Removal of Snow and Ice From Streets and Repair of Sidewalks in Villages.
142-D - Rental or Hiring of Town Highway Machinery, Tools or Equipment.
143 - Town Superintendents May Hire Machinery.
145 - Purchase of Gravel Pits.
147 - Entry Upon Lands by Town Superintendent.
148 - Damages to Owners of Lands.
149 - Drainage, Sewer and Water Pipes, Cattle Passes or Other Crossings in Highways.
151 - Expenditures for Sidewalks.
154 - Erection of Guide Boards.
155 - Application for Service of Prisoners.
156 - Penalty, and Notice on Bridge.
157 - Assessment of Cost Against Owners and Occupants.