A comprehensive study of the cost of implementing New Jersey’s early voting law shows taxpayers will have to pony up $77 million — this year alone — just to pay for new voting machines and other essential hardware. That is almost four times the amount set aside in this year’s budget to finance the landmark law, and it does not include millions more needed for the hiring and training of poll workers, facility upgrades and a range of other ongoing expenses. “We’re very disappointed that the governor’s budget does not provide anywhere near enough money,” said John Donaddio, executive director of the New Jersey Association of Counties, which carried out the study and based its findings on data from all 21 counties. “We have no indication where the rest will come from.”