Section 114 - Sources and use of county road fund moneys1. State moneys, together with the amount provided by the county under section one hundred eleven of this chapter, including any moneys, collected from the towns pursuant to an apportionment made as provided in sections one hundred ninety-four and one hundred ninety-five of this chapter or other law, shall be a common fund known as the "county road fund".2. Such moneys shall be expended for construction, reconstruction and maintenance of a county road system; for the construction, reconstruction and maintenance of highways which are required or authorized by law to be constructed, reconstructed or maintained wholly or partly at the expense of the county, whether or not such highways are a part of the county road system; for the control and removal of snow and ice from state highways and county roads; and for the construction, reconstruction and repair of highway bridges over twenty-five feet in length located on town highways or such bridges located within a village where such construction, reconstruction or repair is authorized by the provisions of this chapter; and, for the payment of principal of and interest on obligations issued to finance the cost of any expenditure chargeable to and payable from the county road fund. If the expenses for the construction, reconstruction and maintenance of a particular highway or highways are to be charged to a town or towns, the expenses for each highway shall be accounted for separately and be within the appropriation made therefor by the board of supervisors.3. The moneys in this fund shall be deposited in one or more banks or trust companies designated as depositaries of county moneys, as provided in section two hundred twelve of the county law and shall be accounted for separate and apart from all other funds of the county, in the same manner as provided in subdivision ten of section six-c of the general municipal law. The moneys in the county road fund may be drawn upon only for the purposes for which such moneys are authorized to be expended.4. When authorized by resolution of the board of supervisors, moneys, other than the proceeds of borrowings, in the fund which are not required for immediate expenditure may be invested by the county treasurer in the manner provided in section eleven of the general municipal law. Any interest earned or capital gains realized on the moneys deposited or invested shall become part of such fund.5.[Multiple versions] Notwithstanding the provisions of this section or any other general, special or local law, the board of supervisors of a county may authorize the expenditure of moneys in the county road fund other than the proceeds of borrowing for any public highway, traffic or transportation purpose of the county. Expenditures from such fund for purposes other than those described in the foregoing subdivisions of this section shall be paid by the county treasurer upon vouchers approved by such county officer or officers as shall be designated by the board of supervisors.5.[Multiple versions] Notwithstanding any other provision of law, where and to the extent that moneys are available in the county road fund to pay for the cost of any expenditure which may be charged to and paid from the county road fund, such expenditures shall be charged to the county road fund; provided, however, that nothing in this subdivision shall prevent the financing, in whole or in part, of any expenditure for which obligations may be issued pursuant to the provisions of the local finance law.6. Notwithstanding any other provision of law, a county may contribute funds to a city, town or village towards its fifteen per centum share of the cost of reconstructing a railroad bridge as required by subdivision three of section ninety-four of the railroad law whether or not the road, of which the bridge is a part, is under the jurisdiction of a city, village, town or county and regardless of who performs the work.