ยง 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.
Structure New York Laws
170 - Survey for the Laying Out of a Highway.
173 - Petition for Acquisition.
177 - Damages in Certain Cases; How Estimated.
180 - Limitations Upon Laying Out Highways.
181 - Laying Out Highways Through Burying-Grounds.
184 - When Officers of Different Towns Disagree About Highway.
185 - Difference About Improvements.
186 - Highway in Two or More Towns.
188 - Final Determination, How Carried Out.
191 - Highways or Roads Along Division Lines.
193 - Contracts for the Construction of Town Highways.
194 - Construction or Improvement of Town Highways by County and Town.
195 - County Aid for Construction, Improvement and Maintenance of Town Highways.
196 - County Aid for Connecting Highway Through Villages.
197 - Damages for Change of Grade.
198 - Interest on Damages for Change of Grade.
199 - Widening Highways; Petition.
203 - Widening, How Constructed.
204 - Actions to Compel Widening; How Affected by Petition.
205-A - Seasonal Limited Use Highway.
205-B - Qualified Abandonment of Certain Town Highways.
206 - Highways in Lands Acquired by the United States for Fortification Purposes Deemed Abandoned.
207 - Discontinuance of Highway.
208 - Description to Be Recorded.
209 - Damages Caused by Discontinuance.
211-A - Abandonment of Certain Town Highways.
211-B - Abandonment of Certain Town Highways in School Districts.
212 - Changing Location of Highways Over Certain Lands Owned and Occupied by the State.
212-A - Abandoning of Parts of Town Highways.
213 - Construction and Repair of Approaches to Private Lands.
214 - Depositing Ashes, Snow, Ice, Stones, Sticks, Et Cetera Upon the Highway.