N.Y. Highway Law § 220
1. The town board of any town may, upon its own determination, or upon recommendation of the town superintendent, elect to improve, repair or reconstruct any portion or portions of its town highways which are part of the town highway system during the first five years of the period after the effective date of this article in accordance with the provisions hereof. However, no highway or bridge turned back to a town on and after January first, nineteen hundred seventy, shall qualify for aid pursuant to this article. In that event, the town board may cause a plan covering all projects contemplated by it during said five year period to be prepared and may, by resolution, adopt such plan. Such original plan shall be filed on or before June first, nineteen hundred seventy-two, as follows: