N.Y. HAY Law § 111

§ 111. Payment and apportionment of cost among counties and towns. The\nboard of supervisors of any county, in lieu of proceeding with the\nconstruction or improvement of a highway or highways under sections one\nhundred and ninety-four or one hundred and ninety-five, or under the\ngeneral or special law governing the construction or improvement of\nhighways, may appropriate and contribute to the county road fund an\namount to be applied to the construction or improvement, reconstruction\nor maintenance of such highway or highways under the provisions of this\narticle. Such moneys may be raised by the county by tax in the manner\nprovided in such sections or other law with respect to moneys provided\nfor the construction or improvement of a highway or highways thereunder\nor may be raised pursuant to the local finance law; and the provisions\nof such section or laws authorizing apportionment of the expense or part\nthereof to the towns and prescribing the manner of such apportionment\nand the method of providing the town's share thereof shall apply to such\ncounty contributions. Nothing herein contained, however, shall prevent a\nboard of supervisors from providing such contribution to the county road\nfund by general county tax, without apportionment of the expense to the\ntowns.\n