N.Y. HAY Law § 251

§ 251. Payment of expense of acquisition. One-half of the expense\nincurred in the condemnation and acquirement of said toll bridge shall\nbe paid by the department of taxation and finance upon the warrant of\nthe comptroller out of any specific appropriations made to carry on the\nprovisions of this article, but no such payment shall be made until the\ncounty or counties in which said toll bridge is situate shall have\ncomplied with all the provisions hereof. One-half of the expenses\nthereof shall be a charge, in the first instance, upon the county or\ncounties in which said toll bridge is situate, and the same shall be\npaid by the county treasurer upon the requisition of the comptroller,\nbut the amount so paid shall be apportioned by the board of supervisors\nso that thirty-five per centum of such cost shall be a general county\ncharge and fifteen per centum shall be a charge upon the town or towns\nor city or cities in which said toll bridge is wholly or partly located.\nIn case a toll bridge is located in two counties the fifty per centum of\nthe expense to be borne by the counties shall be apportioned between\nthem on the basis of their assessed valuation and the fifteen per centum\nshall be apportioned by the board of supervisors upon the town or towns\nor city or cities in the same manner. The board of supervisors of a\ncounty, the town board of a town or the common council of a city may\ndetermine that the portion of the expense chargeable to such county,\ntown, or city, as the case may be, shall be raised by taxation and\nlevied and collected as other municipal taxes, or the money therefor may\nbe raised, in whole or in part, pursuant to the local finance law.\n