New York Consolidated Laws, Highway Law - HAY § 111. Payment and apportionment of cost among counties and towns

The board of supervisors of any county, in lieu of proceeding with the construction or improvement of a highway or highways under sections one hundred and ninety-four or one hundred and ninety-five, or under the general or special law governing the construction or improvement of highways, may appropriate and contribute to the county road fund an amount to be applied to the construction or improvement, reconstruction or maintenance of such highway or highways under the provisions of this article.  Such moneys may be raised by the county by tax in the manner provided in such sections or other law with respect to moneys provided for the construction or improvement of a highway or highways thereunder or may be raised pursuant to the local finance law;  and the provisions of such section or laws authorizing apportionment of the expense or part thereof to the towns and prescribing the manner of such apportionment and the method of providing the town's share thereof shall apply to such county contributions.  Nothing herein contained, however, shall prevent a board of supervisors from providing such contribution to the county road fund by general county tax, without apportionment of the expense to the towns.