ยง 131-k. County aid for construction and improvement of certain public
  highways  and  bridges  in  municipalities. 1. The legislative body of a
  county may, upon consent of  the  governing  body  of  any  municipality
  situated in such county, provide for the construction, reconstruction or
  improvement  of  any  highway,  bridge  or  culvert  or  section thereof
  connecting county or state highways or  highways  improved  pursuant  to
  sections  one  hundred  ninety-five  or  one  hundred  ninety-six of the
  highway law or which is an arterial situated  within  such  municipality
  and   deemed   by   the   county  legislative  body  to  serve  a  vital
  transportation need of the county pursuant to this section.  The  entire
  cost  of  any  such construction, reconstruction or improvement shall be
  borne by the county excepting the costs and expenses  of  relocating  or
  altering  private  utilities,  public  authority  utilities or utilities
  owned by such municipality within the designated area, and the  expenses
  of  relocating or altering public authority utilities or utilities owned
  by such  municipality  shall  be  considered  municipal  charges.    For
  purposes  of  this section, the term "municipality" shall include only a
  city, town or incorporated village. The  expenditure  of  money  by  the
  county  for  any object or purpose authorized by or pursuant to this act
  is hereby determined to be for a county  purpose  and  such  county,  by
  resolution  of  its  county legislative body, may appropriate and expend
  any available county moneys to pay all or part of the cost of  any  such
  object  or  purpose,  or such cost may be financed, in whole or in part,
  pursuant to the local finance law.
2. The county legislative body may, by resolution, direct  the  county
  superintendent  of  highways  to  examine  such  highways,  bridges  and
  culverts, or  sections  thereof  and  submit  a  report  to  the  county
  legislative  body.  Upon receipt thereof the county legislative body may
  direct the county superintendent to prepare  or  cause  to  be  prepared
  designs,   plans,   specifications   and   estimates  of  the  costs  of
  construction, reconstruction or improvement. The county legislative body
  may  thereupon  adopt  a  resolution  providing  for  the  construction,
  reconstruction or improvement as submitted, or with any modifications it
  may approve.
3.   The  county  legislative  body  may  award  a  contract  for  the
  construction,  reconstruction  or  improvement,  as   herein   provided.
  However,  no  contract  for  such  work  shall  be  let  by  the  county
  legislative body until the  governing  body  of  such  municipality  has
  appropriated funds sufficient to pay the estimated cost of relocating or
  altering  public  authority  utilities  or  municipally  owned  utilties
  located within the designated project area as set forth  in  the  county
  resolution,  nor  shall the county legislative body award a contract for
  such construction, reconstruction or  improvement  until  all  necessary
  rights-of-way,  easements and land, title to which is not already vested
  in the municipality shall have been acquired by the municipality at  the
  municipality's  expense,  and  proposed grade crossing eliminations have
  been approved by the appropriate authority.
4. The construction, reconstruction or improvement authorized  by  the
  county  legislative  body  pursuant  to  this section shall be performed
  under the direction and supervision  of  the  county  superintendent  of
  highways.
5. Payments for construction, reconstruction or improvement authorized
  by  the  county  legislative body pursuant to this section shall be made
  from time to time by the county treasurer upon the  certificate  of  the
  county superintendent of highways.
6.  Upon  completion  of a construction, reconstruction or improvement
  authorized by the county legislative body pursuant to this section,  the
  highways,  bridges or culverts, or sections thereof, shall be thereafter
  maintained and repaired by the municipality in which they are  situated,
  unless  the municipality and county shall, by written agreement, provide
  that such  highways,  bridges  or  culverts,  or  sections  thereof,  or
  approaches  thereto  shall  be thereafter maintained and repaired by the
  county. There shall be no transfer of  title  to  the  county  from  the
  municipality  therein  of  any  highway,  bridge  or culvert, or section
  thereof constructed, reconstructed or improved pursuant to this section.
7. The provisions of this section shall not apply to  counties  wholly
  contained within a city.
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.