N.Y. HAY Law § 83

§ 83. Construction or improvement, partly at county expense. If the\nestimated cost of a project in any county shall exceed the amount\navailable in such county for such work to be provided by the state and\nfederal government, the board of supervisors of the county, by\nresolution, act or ordinance, may approve of such project within such\nestimate and may provide that the county shall pay the amount of such\nexcess. If the commissioner of transportation thereafter shall determine\nto proceed with the project, the board of supervisors shall appropriate\nsufficient moneys to pay the amount of such excess. Moneys to meet such\nappropriation may be provided from moneys raised by tax, from available\nmoneys in the county road fund, from other available moneys or pursuant\nto the local finance law. Moneys so appropriated shall be paid out by\nthe county treasurer on the written order of the commissioner of\ntransportation. The form of any resolution, act or ordinance making\nsuch an appropriation, shall be approved by the commissioner of\ntransportation, and immediately upon the adoption thereof the clerk of\nthe board of supervisors shall transmit a certified copy to him. No\nresolution, act or ordinance thereafter adopted by such board shall\namend or repeal any prior resolution, act or ordinance adopted pursuant\nto this section, either directly or indirectly, excepting under the\nadvice and with the consent of the commissioner of transportation.\n