ยง  131-e.  Bridges  over county lines. The board shall provide for the
  care, maintenance, preservation and repair of any draw or  other  bridge
  intersecting  the boundary line of counties or towns, which bridge is by
  law a joint charge on such counties or towns, or on the towns  in  which
  it  is  situated;  and to severally apportion, as it may deem equitable,
  the expenses thereof on the towns respectively liable  therefor,  or  on
  the respective counties when liable; but when such bridge shall span any
  portion  of  the  navigable  tide-waters  of this state, forming, at the
  point of crossing, the boundary line between two counties, such  expense
  shall  be  a  joint  and equal charge upon the two counties in which the
  bridge is situated, and  the  board  of  supervisors  in  each  of  such
  counties shall apportion such expense among the several towns and cities
  in  their  respective  counties, or upon any or either of such towns and
  cities, as in their judgment may seem proper; and if there be in  either
  of  said  counties,  a city, the boundaries of which are the same as the
  boundaries of the county, then it  shall  be  the  duty  of  the  common
  council of such city, to perform the duty hereby imposed upon the boards
  of  supervisors;  but  no  town or city not immediately adjacent to such
  waters at the points spanned by said bridge shall be liable for a larger
  proportion of such expense than the taxable property  of  such  town  or
  city  bears  to the whole amount of taxable property of such county. The
  board of supervisors of such counties or,  in  any  city  embracing  the
  entire  county  and  having no board of supervisors, the common council,
  shall have full control  of  such  bridges.  No  such  bridge  shall  be
  constructed  unless  the  board of supervisors in each of such counties,
  and the common council of the city whose boundaries are the same as  the
  boundary  of  the  other  county adjacent to such waters, shall first by
  resolution  determine  that  such  bridge  is   necessary   for   public
  convenience.  Whenever  any  bridge  now  spanning  any  such  navigable
  tide-waters or hereafter erected across any such navigable  tide-waters,
  shall be condemned by the United States authorities as an obstruction to
  navigation,   and   shall  be  ordered  removed,  the  county  and  city
  authorities having charge of such bridge, if they shall  determine  that
  such  bridge  shall be rebuilt, shall, as soon as practicable after such
  determination, cause plans to be prepared for the erection  of  the  new
  bridge  and  the  removal  of  any bridge so condemned as aforesaid, and
  within a reasonable time after the approval of any  such  plans  by  the
  United  States  authorities,  the proper officers shall proceed with the
  construction of said new bridge.  In case of any unreasonable  delay  on
  the   part  of  the  officer  or  officers  charged  with  the  duty  of
  construction of such new bridge, such duty may be enforced  by  mandamus
  upon the application of any citizen interested in its performance.
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.