N.Y. High. Law § 62
Whenever in the maintenance, repair or reconstruction of state highways under the provisions of this chapter, the commissioner of transportation shall have determined upon the necessity of a change in location for the improvement of alignment or of dangerous conditions on a section of such highway, and provided all necessary right of way shall have been acquired in accordance with this chapter, the department of transportation may proceed with such improvement. The cost of such improvement shall be paid from the funds which are provided for the repair or reconstruction of state highways.
Except as hereinafter provided, upon the completion and acceptance of a section of highway constructed on a new location acquired to accomplish the improvement of alignment or of dangerous conditions as above prescribed, the commissioner of transportation shall make an official order discontinuing the maintenance by the state of such section of highway on old location, including such part of any other state highway which crosses the new location and terminates at the old location as lies between the new and the old location of the state highway so improved, and also including any and all bridges or culverts located thereon or immediately adjacent thereto, as it had been maintained by the state as a part of the state highway system before the improvement of alignment or of dangerous conditions. If such section of highway or part thereof is located in an incorporated village, such section, or part thereof on old location, including such part of any other state highway which crosses the new location and terminates at the old location as lies between the new and the old location of the state highway so improved, and also including bridges and culverts thereon, shall be maintained thereafter by the village where such section is located, excepting however that any bridge and culvert thereon, which were maintained by the town at the time of the improvement of the section by the state, shall be maintained by such town within which such village is located. Any bridge and culvert thereon which were maintained by the county in which such village is located, before the improvement of the section by the state, shall be maintained by such county.
If such section of highway was at the time of its improvement by the state on a town highway, such section on the old location or so much thereof outside of the limits of an incorporated village, including such part of any other state highway which crosses the new location and terminates at the old location as lies between the new and the old location of the state highway so improved, and also together with any bridge and culvert thereon, shall be maintained thereafter by the town or towns where it is located.
If such section of highway was at the time of its improvement by the state on a county road, such section on the old location or as much thereof outside of the limits of an incorporated village, including such part of any other state highway which crosses the new location and terminates at the old location as lies between the new and the old location of the state highway so improved, and also together with any bridge and culvert thereon, shall be maintained thereafter by the county or counties where it is located.
If such section of highway is not located in an incorporated village and at the time of its improvement by the state was not on a town highway or on a county road, such section on the old location, including such part of any other state highway which crosses the new location and terminates at the old location as lies between the new and the old location of the state highway so improved, and also together with any bridge and culvert thereon, shall be maintained thereafter by the county or counties where it is located or the commissioner of transportation may, with the approval of the director of the budget, continue to maintain said section of highway as part of the state highway system.
When the section of highway upon which maintenance by the state is discontinued includes a gap left in the original improvement to provide for the elimination or alteration of a railroad crossing, such gap for the purposes of this chapter shall be deemed to be an improved highway the same as the balance of such section.
The transfer of maintenance of a section of highway and of any bridge and culvert thereon, to any county or counties, town or towns, or village or villages as herein provided, shall become effective upon the mailing of a certified copy of such official order to the clerk or clerks of the board or boards of supervisors of the county or counties, to the town clerk or clerks or to the clerk or clerks of the village or villages, as the case may be.
N.Y. High. Law § 62