N.Y. HAY Law § 129

§ 129. Maintenance and apportionment of cost. Notwithstanding any\nother provisions of law, the maintenance of roads improved under the\nprovisions of this article shall be the responsibility of the county\nunder the jurisdiction of the county superintendent of highways.\nNotwithstanding any other provisions of law, the cost of such\nmaintenance may be paid by the county from any funds in such county that\nare available and that may be legally used for highway or road purposes\nor from county funds raised, provided and appropriated therefor, in the\nsame manner as it raises, provides and appropriates moneys for the\nconstruction of a road or highway under the provisions of sections one\nhundred and ninety-four and one hundred and ninety-five of this chapter;\nor, notwithstanding any other provision of law, the cost of such\nmaintenance may be paid from the county road fund.\n In either case the county may apportion such cost of maintenance\nbetween it and the local municipalities in which such road or highway is\nlocated, and the amounts to be so borne by the county and the local\nmunicipalities, respectively, may be raised and provided in the same\nmanner as money is raised and provided under sections one hundred and\nninety-four and one hundred and ninety-five of this chapter for the\nconstruction or improvement of a road or highway where the cost thereof\nis apportioned between the county and a town or towns; or, such cost of\nmaintenance, as apportioned, may be paid by the county and local\nmunicipalities, respectively, from any funds in such county and local\nmunicipalities, respectively, that are available and that may be legally\nused for highway, road or street purposes.\n The term "improved roads" as used in this section shall be deemed to\nrefer to and mean highways or roads with a pavement of substantial\ncharacter sufficient to afford a hard driving surface at all seasons of\nthe year and which can be efficiently maintained at all times.\n