ยง  131-d.  Construction  by county of destroyed bridges. If any bridge
  within a county, or intersected by any boundary line of a county,  shall
  be destroyed by the elements, and the board of supervisors of the county
  shall  deem  that the expenses of the construction of a new bridge at or
  near the site of the bridge so destroyed would be  too  burdensome  upon
  the  town  or  towns within such county, which would otherwise be liable
  therefor, the board of supervisors of any such county  may  provide  for
  the construction and completion of a bridge and all necessary approaches
  thereto,  at  or near the site of the bridge so destroyed. If the bridge
  so destroyed shall have been constructed by a corporation created  under
  a  general  law,  and  the  site thereof, and the approaches thereto, or
  either, shall be  the  property  of  such  corporation,  such  board  of
  supervisors  may purchase the interest of such corporation, or any other
  person, in such site or approaches, if such purchase can be accomplished
  upon reasonable terms; but  if  such  site  or  approaches  can  not  be
  lawfully acquired by such purchase, or otherwise, upon reasonable terms,
  such  board  may  acquire title to premises on either side of such site,
  and provide for the construction of a bridge and approaches thereto,  at
  such place, at the expense of the county or of the two counties jointly,
  as  the  came may be, provided such bridge shall be so located as not to
  increase the distance to be traveled upon the highway to reach each  end
  of  such  bridge more than five rods. Any board of supervisors providing
  for the construction of any such  bridge  may  determine  by  resolution
  whether  the  expenses  of  the  maintenance  and  repair  thereof shall
  thereafter be a county charge, or a charge upon such town or towns.
Structure New York Laws
111 - Payment and Apportionment of Cost Among Counties and Towns.
113 - Annual Statement of Cost.
114 - Sources and Use of County Road Fund Moneys.
115 - Preparation of Map Showing Proposed County Road System.
115-A - Abandonment of Unused Portions of Town Highways on County Road System.
115-B - Removal of Road or Part of Road From County Road System.
115-C - Notice to Municipalities Where County Roads Are Abandoned or Revert to Such Municipalities.
116 - Statement and Approval of Proposed Work.
117 - Construction and Reconstruction of County Roads.
117-A - Highways in Villages in Niagara County.
117-B - Controlled-Access Highways in Counties.
117-C - Hawking, Peddling, Vending, Sale of Goods, Wares or Merchandise; Erie County; Certain Areas.
117-D - Pedestrian Overpass to Be Designated as the "Jennifer Bolender Memorial Overpass".
118 - Acquisition by Counties of Lands for Right-of-Way and Other Purposes.
118-A - Abandoning of Parts of County Highways.
118-B - Entry Upon Lands by County Superintendent.
120 - Petition to Acquire Lands.
121 - Commissioners of Appraisal to Be Appointed.
122 - Duties of Commissioners of Appraisal.
123 - County Treasurer to Pay Awards.
125 - Land May Be Sold or Leased; Disposition of Proceeds.
127 - Payments From the County Road Fund.
129 - Maintenance and Apportionment of Cost.
130 - Bridges on County Road System.
131 - County Roads of Additional Width and Increased Cost at Expense of Village.
131-B - County Highways and Bridges.
131-C - Location and Construction of Bridges.
131-D - Construction by County of Destroyed Bridges.
131-E - Bridges Over County Lines.
131-F - Streets Outside Cities.
131-G - Regulation of Toll Rates.
131-H - Separate Highway Districts in Certain Counties.
131-J - Development of Highways and Other Improvements in Certain Counties.
133 - Machinery, Tools, Equipment, Implements, Materials and Supplies.
133-A - Rental or Hiring of County Highway Machinery, Tools or Equipment.
134 - Purchases by County Purchasing Agent.
135 - Snow Removal, and Cutting of Weeds.
135-A - Control of Snow and Ice Conditions on County Roads.
136 - Permits for Work Within the County Road Right of Way.
137 - Maintenance of Certain Highways by a County.
139 - County Liable for Injuries Caused by Defective Highways and Bridges.
139-A - Presentation of Claims for Torts; Actions Against Counties.