N.Y. Highway Law § 111 (2026)

§ 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.