The comptroller shall annually apportion to the towns, upon the basis of mileage certified to him by the commissioner of transportation, the amounts so required to be paid by the state, and shall forthwith pay such sums to the town supervisors of the several towns of the state. In his certificate, the comptroller shall set forth the name of each town, the number of miles of highway for which maintenance is required to be provided by the town, the rate per mile of such apportionment and the total amount allotted on account of such highways within the town.
New York Legal Code