N.Y. HAY Law § 264

§ 264. Provision of funds by county or town. Whenever the board of\nsupervisors shall have, by resolution, appropriated and made immediately\navailable to the requisition of the department of transportation an\namount sufficient to pay its share of the cost of the construction or\nimprovement which is to be borne by the county within which a state\nhighway or section thereof is located, such amount so appropriated shall\nbe a county charge and shall be paid by the county treasurer of the\ncounty in which such highway or section thereof is located, upon the\nrequisition of the department of transportation. Such amount may be\nprovided pursuant to the local finance law, and the board of supervisors\nshall provide for the assessment, levy and collection by tax of all or\nany part of the share of the cost of such improvement apportioned to the\ncounty which has not been provided for by the issuance of county\nobligations. Any town may provide pursuant to the local finance law a\nsufficient sum to pay the share of the cost of the construction or\nimprovement of a state highway, which is to be borne by the town as\napportioned by the department of transportation. The board of\nsupervisors shall, from time to time, impose upon the taxable property\nof the town a tax sufficient to pay the principal and interest of such\ntown obligations, as the same shall become due. The board of supervisors\nshall provide for the assessment, levy and collection by tax of all or\nany part of the share or shares of the town or towns which has not been\nprovided for by the issuance of town obligations.\n