N.Y. High. Law § 63
Whenever the commissioner of transportation shall determine that a state highway is affected by a side line or a new location by reason of the elimination of a highway-railroad crossing at grade pursuant to an order of the department of transportation, or by reason of the improvement or reconstruction of an existing railroad grade crossing, and as a result thereof a section of the said highway no longer serves a useful purpose as a part of the state highway system, he shall upon the completion and acceptance of the elimination work, make an official order that the said section of the highway including any and all bridges and culverts located thereon or immediately adjacent thereto, shall no longer be maintained by the state. If such section of highway or part thereof is located in an incorporated village, such section or part thereof including any bridge and culvert thereon, shall be maintained thereafter by the village in which such section or part thereof is located, excepting however that any bridge and culvert thereon, which were maintained by the town in which such village is located, before the improvement of the section by the state, shall be maintained by such town. If such section of highway was at the time of its improvement by the state on a county road, such section or as much thereof outside of the limits of an incorporated village, together with any bridge and culvert thereon, shall be maintained thereafter by the county or counties where it is located. The transfer of maintenance of a section of highway and of any bridge and culvert thereon to any county, town or village 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 § 63