N.Y. High. Law § 264
Whenever the board of supervisors shall have, by resolution, appropriated and made immediately available to the requisition of the department of transportation an amount sufficient to pay its share of the cost of the construction or improvement which is to be borne by the county within which a state highway or section thereof is located, such amount so appropriated shall be a county charge and shall be paid by the county treasurer of the county in which such highway or section thereof is located, upon the requisition of the department of transportation. Such amount may be provided pursuant to the local finance law, and the board of supervisors shall provide for the assessment, levy and collection by tax of all or any part of the share of the cost of such improvement apportioned to the county which has not been provided for by the issuance of county obligations. Any town may provide pursuant to the local finance law a sufficient sum to pay the share of the cost of the construction or improvement of a state highway, which is to be borne by the town as apportioned by the department of transportation. The board of supervisors shall, from time to time, impose upon the taxable property of the town a tax sufficient to pay the principal and interest of such town obligations, as the same shall become due. The board of supervisors shall provide for the assessment, levy and collection by tax of all or any part of the share or shares of the town or towns which has not been provided for by the issuance of town obligations.
N.Y. High. Law § 264