Who maintains the authority to require curbs and/or sidewalks in the Borough?

The Pennsylvania Municipalities Planning Code Act (PMPCA) of 1968, P.L.805, No.247 as reenacted and amended and last updated in 2017 states:

Any borough may, by ordinance, lay out and establish sidewalks, curbs, gutters and surface water drains along any street and, with the consent of the Secretary of Transportation, along any State highway.

Lemoyne Borough ordinance 766, Article VII beginning with Paragraph 472-42 and it can be found  here.