New York State Local Technical Assistance Program

What are the critical dates for Town Highway Departments?

Below is a table (taken from the Red Book) with the most important dates, but each town may have additional dates that may need to be followed. An example of this is that the final budget must be passed by November 20 (December 20 for Towns in Westchester County).

Fiscal Calendar for Towns Highway Departments
in New York State
Date Requirement State Law Reference Filed with...

As soon as possible after January 1st

Agreement for expenditures for repair-and improvement of highways (between Highway Superintendent and Town Board)

Highway Law 284

Town Clerk and County Highway Superintendent

No later than the 15th of each month

Monthly report and remittance of all money received in previous month.

Town Law 27(1)

Town Supervisor

On or before January 20th

Annual report of monies received and disbursed (no required if there is a Town Comptroller or an accountant is hired to make an annual audit)

Town Law 123

Town Board

On or before March 1st

Annual Report of CHIPS Program, including certification of accomplishments

Highway Law 10-c(6)

Regional Office of NYSDOT

Between April and October

Inspect highways and bridges within Town

Highway Law 140(2)



On or before September 20th (Towns in Westchester Co., October 20th)

Annual budget estimate (Board must be filed with Town Clerk by Sept. 30 (Oct. 30 in Westchester Co.))

Town Law 104 & Highway Law 141

Town Budget Officer

On or before September 30th

Written inventory of all machinery, tools, and equipment with recommendations for new items

Highway Law 142(3)

Town Board

Prior to January 1st

Report in relation to town highways and bridges on forms prescribed by DOT

Highway Law 140(16)

County Superintendent


The Office of Town Superintendent of Highways (Red Book), Association of Towns of the State of New York, $10

New York State Laws

Reprinted with permission from the Association of Towns, 2013.

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