ยง  150.  Trees and sidewalks. The town superintendent may, by an order
  in writing, approved by a majority of the members  of  the  town  board,
  authorize  the  owners of property adjoining the town highways, at their
  own expense,  to  locate  and  plant  trees  and  locate  and  construct
  sidewalks  along  the  town  highways, in conformity with the topography
  thereof, which order with a map or diagram, showing the location of  the
  sidewalk  and tree planting, certified by the town superintendent, shall
  be filed in the office of the town clerk,  within  ten  days  after  the
  making of the order.
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.