N.Y. High. Law § 130
Notwithstanding the provisions of sections two hundred and thirty-one and two hundred and thirty-three of this chapter, or any other statute, any bridge hereafter proposed to be located on such county road system, when the same is to be constructed, reconstructed, maintained or repaired with county road fund moneys, or when the same is to be constructed, reconstructed, maintained or repaired with federal and any county moneys, shall be considered and deemed for such purposes a part of the road on which it is located; and all the provisions of this section relative to such road system shall apply with equal force and effect to such bridge thereon for such purposes.
Bridges under this section shall include bridges over and across navigable streams, waters, bays or arms of the sea, whether or not the title to the bed thereof is in the state.
N.Y. High. Law § 130