ยง  149.  Drainage,  sewer  and  water  pipes,  cattle  passes or other
  crossings in highways. The town superintendent may, with the consent  of
  the town board, upon the written application of any resident or taxpayer
  of  his  town  or  a  corporation,  grant  permission for an overhead or
  underground crossing, or to lay and maintain drainage, sewer  and  water
  pipes  under  ground  within  the  portion  therein  described of a town
  highway.  Permission shall not be granted for the laying and maintaining
  of such pipes under the travelled part of the highway, except across the
  same, for the purposes of sewerage and draining swamps or  other  lands,
  and supplying premises with water. Such permission shall be granted upon
  the  condition  that  such  pipes  and hydrants or crossings shall be so
  laid, set or constructed as not to interrupt or  interfere  with  public
  travel  upon  the  highway,  and  upon  the  further  condition that the
  applicant will replace the earth removed and leave the  highway  in  all
  respects  in  as  good  condition as before the laying of said pipes, or
  construction of such crossings, and that such applicant will  keep  such
  pipes and hydrants or crossing in repair and save the town harmless from
  all damages which may accrue by reason of their location in the highway,
  and  that upon notice by the town superintendent the applicant will make
  the repairs required for the protection or preservation of the  highway.
  The  permit  of  the  town  superintendent, with the consent of the town
  board or county superintendent, and the  acceptance  of  the  applicant,
  shall  be  executed  in  duplicate,  one  of which shall be filed in the
  office of the town clerk and the other  in  the  office  of  the  county
  superintendent.    In  case  the applicant shall fail to make any of the
  repairs required to be made under the permit, they may be  made  by  the
  town  superintendent  at the expense of the applicant, and such expenses
  shall be a lien, prior to any other lien, upon the land benefited by the
  use of the highway for such pipes,  hydrants  or  structures.  The  town
  superintendent  may  revoke  such permit upon the applicant's failure to
  comply with any of the conditions contained therein.
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.