N.Y. HAY Law § 49

§ 49. Improvement of state highways at expense of county or at the\njoint expense of such county and any city, village or town. The board of\nsupervisors of any county may request of the department an estimate of\nthe additional cost of improving a state highway to a width or in a\nmanner, or both, as desired by such board. The department shall as soon\nas practicable make an estimate of such additional cost and transmit the\nsame to the board of supervisors, and the board of supervisors may\nthereupon by resolution petition the commissioner of transportation to\nprovide the width and type of improvement desired. The expense caused by\nthe increased width or the type of improvement, or both, shall be borne\nwholly by the county, or, in the discretion of the board of supervisors\nof any county, and with the consent of the appropriate board of any\ncity, village or town in which the road is located, the expenses may be\napportioned between such county and such other municipality or\nmunicipalities, in such proportion as may be agreed to. Whenever plans\nand specifications have been approved providing for such increased width\nor such type of improvement, or both, an estimate of the cost of such\nincreased width or type of improvement, or both, shall be submitted to\nthe board of supervisors, which, if it approve such plans,\nspecifications and estimate of cost, shall, by resolution, duly adopted\nby a vote of a majority of all of the members of such board, appropriate\nthe funds necessary to provide therefor; and such funds shall be made\navailable for the commissioner of transportation in the manner provided\nin this article.\n