ยง  194.  Construction  or  improvement  of town highways by county and
  town. 1. The board of supervisors  of  a  county  may  provide  for  the
  construction  or  improvement  under  this  section of a town highway or
  section thereof in one or more towns of the county or of a highway  laid
  out  along  the  boundary  line  between a city or village and a town or
  towns, at the joint expense of the county and town, as provided in  this
  section.  This  section shall not apply to the construction, improvement
  or maintenance of any such highway or part thereof with state moneys  as
  defined by article six, except provisions hereof which, by that article,
  are expressly made applicable thereto. No highway or part thereof within
  the  county road system established as provided in article six, shall be
  constructed or improved under the provisions of this section except with
  the consent of the commissioner of transportation and in accordance with
  a written outline of the work, approved  by  him,  showing  the  course,
  width, thickness and type of the proposed road.
2.  The  board  may, by resolution direct the county superintendent to
  examine such highway or sections thereof, and report thereon, and if the
  board considers such highway or section  thereof  to  be  of  sufficient
  importance  to  be  constructed or improved as provided herein, it shall
  direct such county superintendent to prepare or  cause  to  be  prepared
  maps,  plans,  specifications  and  estimates  therefor  and such county
  superintendent shall, subject to the direction and control of the  board
  of  supervisors,  have  the  same powers and duties with respect to such
  highway  or  section  thereof  as  are   given   the   commissioner   of
  transportation  with respect to state highways in section eleven of this
  chapter.  Such maps, plans and specifications may provide for the change
  in grade of a highway already existing if thereby  a  lessened  gradient
  may  be  obtained without decreasing the usefulness of the highway. Upon
  the completion of  such  preliminary  maps,  plans,  specifications  and
  estimates,  they  shall  be  submitted  to  the board of supervisors for
  approval, and such board may thereupon adopt a resolution providing  for
  the  construction or improvement of such highway in accordance with such
  maps, plans, specifications and estimates or  in  accordance  with  such
  maps, plans, specifications and estimates as may be approved by it.
3. The board of supervisors shall award contracts for the construction
  or   improvement   of   such  highway  and  the  provisions  of  section
  thirty-eight of this chapter shall apply  so  far  as  may  be  to  such
  contracts  and  the  award,  execution  and  fulfillment  thereof.  Such
  contract may be awarded to the town board of  any  town  in  which  such
  highway  or section thereof is located. If such contract be awarded to a
  town board such board shall,  by  resolution,  designate  some  suitable
  person  or  persons,  to  be  approved  by the county superintendents of
  highways to carry into effect, on behalf of such  town,  such  contract,
  and  transact  all  business  in  respect thereto as may be necessary. A
  member of the town board at the time such contract was awarded  or  such
  designation  was made, or a person who is a partner of, or a stockholder
  in the same  corporation  as  that  of  such  member  shall  not  be  so
  designated.  A member of the town board at the time such designation was
  made, or a firm, corporation or association of which he is a  member  or
  has  an  interest, shall not be directly or indirectly interested in any
  such contract nor shall  such  member,  or  such  firm,  corporation  or
  association  furnish  materials  or  perform  labor  or  services either
  directly or indirectly under or in connection with  the  performance  of
  any  of  the  work  required in accordance with such contract, nor shall
  such member, firm or corporation or association be  paid  for  materials
  furnished  or  services  rendered  in respect to such contract. The town
  clerk shall transmit to the board of supervisors a certified copy of the
  resolution designating the person or persons to carry into  effect  such
  contract  prior  to  the  awarding  of a contract to the town board. The
  person or persons so designated shall, before the contract is  executed,
  give  an  undertaking to the county or town with sureties to be approved
  by  the  board  of  supervisors  and the penalty of such surety shall be
  determined by the  board  of  supervisors.  Such  undertaking  shall  be
  conditioned  on  the  faithful performance of their duties in respect to
  such contract and for the proper accounting,  safe  keeping  and  lawful
  disbursement  of  all  moneys that may come into their hands thereunder.
  Such undertaking shall be filed in the office of the town  clerk  and  a
  certified  copy thereof shall be transmitted to the county clerk and the
  board  of  supervisors.  The  person  or  persons  so  designated  shall
  thereupon be competent to receive all moneys payable under such contract
  under the provisions of this section, and they shall account therefor to
  the  board  of  supervisors.    The  town  board, after such contract is
  awarded shall designate, by resolution, a banking corporation or a trust
  company wherein  the  moneys  received  under  such  contract  shall  be
  deposited.  Such  bank  or  trust company shall, upon the request of the
  town board, make a statement of the money so  deposited.  The  board  of
  supervisors  shall  prescribe  the  manner  in which the moneys received
  under such contract shall be expended and the form  of  accounts  to  be
  kept  by the person or persons designated as above provided. Reports may
  be required by the board of supervisors from  time  to  time  from  such
  person  or  persons.  If  a  town  shall  construct a highway or section
  thereof, by contract as above  provided,  for  a  lesser  sum  than  the
  contract price, such surplus shall be credited to the general town fund.
4. The board of supervisors shall determine the portion of the cost of
  the  construction  or  improvement  of  such  highway to be borne by the
  county and the portion to be borne by the town or towns  in  which  such
  highway  is  located.  The  cost  of the portion constructed or improved
  within the boundaries of a city shall be borne by the county. The amount
  to be borne by the county shall be levied  and  collected  as  a  county
  charge  and paid into the county treasury. The amount to be borne by the
  town or towns in which the  highway  is  located  shall  be  levied  and
  collected  as  a  town  charge and when collected shall be paid into the
  county treasury.
5. If such highway or section thereof  deviate  from  the  line  of  a
  highway  already  existing,  the board of supervisors shall acquire land
  for the requisite right of way, and such board may  also  acquire  lands
  for  the  purpose  of  obtaining  gravel,  stone or other material, when
  required for the construction or improvement of such highway or  section
  thereof,  or for spoil banks, together with a right of way to such spoil
  banks and to any bed, pit, quarry or  other  place  where  such  gravel,
  stone  or  other  material may be located, and the provisions of section
  thirty to thirty-seven, both inclusive, shall apply to  the  acquisition
  of  such  lands as far as may be, except that the cost of such lands and
  the expenses incident to acquiring the same shall be deemed  a  part  of
  the  cost  of  the construction or improvement of such highway under the
  provisions of this section.
6. If the construction or improvement  of  such  highway  involve  the
  elimination  of  a  grade  crossing  the  portion  of  the  cost of such
  elimination and the construction of a new  crossing  chargeable  to  the
  town  in  pursuance  of  law  shall  be deemed a part of the cost of the
  construction or improvement of such highway under the provisions of this
  section.
7. The amount  so  paid  by  the  town  shall  not  be  considered  in
  determining  the  minimum amount to be levied and collected in each year
  for the repair and improvement of highways as provided  in  section  two
  hundred  and  seventy-one  of  this  chapter  nor  shall  such amount be
  considered in determining the amount to be paid by the state to the town
  for the repair and improvement of highways therein.
8. Nothing contained in this section shall be construed to prevent the
  county  or  town from raising funds pursuant to the local finance law to
  pay the portion of the cost of such construction or  improvement  to  be
  borne respectively by the county or such town or towns. The construction
  or  improvement  authorized  by  such resolution shall be done under the
  supervision and  direction  of  the  county  superintendent.    Payments
  therefor  shall  be  made from time to time by the county treasurer upon
  the certificate of the county superintendent indorsed by the chairman of
  the board of supervisors.
9. Such  highways,  when  completed  and  accepted  by  the  board  of
  supervisors,  shall  be  thereafter repaired and maintained by the towns
  wherein such highways are located in the same manner as all  other  town
  highways; except there shall be raised annually by the county and by the
  town  a  tax of not less than one hundred dollars per mile for each mile
  of highways improved in a town under the  provisions  of  this  section.
  The  amount  thereof  to  be borne by the county or by the town shall be
  apportioned by the board of supervisors. The portion to be borne by  the
  county  shall be levied and collected in the same manner as other county
  taxes and shall  be  paid  into  the  county  treasury.  The  resolution
  providing  for  the  collection  of  such  taxes shall also indicate the
  amount which shall be expended in each town and may  provide  that  such
  amount   may  be  expended  under  the  direction  of  either  the  town
  superintendent of the town or the county superintendent of  the  county,
  as  the  board  of  supervisors  of  the  county  shall deem best, and a
  certified copy  of  the  resolution  shall  be  filed  with  the  county
  treasurer.  The  amount  thereof  to  be  borne  by  the  town shall, by
  resolution of the town board, be paid from any funds of such  town  that
  may  be  legally  used for highway purposes, and be paid into the county
  treasury if the board of supervisors has by resolution  determined  that
  the   same   shall  be  expended  under  the  direction  of  the  county
  superintendent.
Structure New York Laws
170 - Survey for the Laying Out of a Highway.
173 - Petition for Acquisition.
177 - Damages in Certain Cases; How Estimated.
180 - Limitations Upon Laying Out Highways.
181 - Laying Out Highways Through Burying-Grounds.
184 - When Officers of Different Towns Disagree About Highway.
185 - Difference About Improvements.
186 - Highway in Two or More Towns.
188 - Final Determination, How Carried Out.
191 - Highways or Roads Along Division Lines.
193 - Contracts for the Construction of Town Highways.
194 - Construction or Improvement of Town Highways by County and Town.
195 - County Aid for Construction, Improvement and Maintenance of Town Highways.
196 - County Aid for Connecting Highway Through Villages.
197 - Damages for Change of Grade.
198 - Interest on Damages for Change of Grade.
199 - Widening Highways; Petition.
203 - Widening, How Constructed.
204 - Actions to Compel Widening; How Affected by Petition.
205-A - Seasonal Limited Use Highway.
205-B - Qualified Abandonment of Certain Town Highways.
206 - Highways in Lands Acquired by the United States for Fortification Purposes Deemed Abandoned.
207 - Discontinuance of Highway.
208 - Description to Be Recorded.
209 - Damages Caused by Discontinuance.
211-A - Abandonment of Certain Town Highways.
211-B - Abandonment of Certain Town Highways in School Districts.
212 - Changing Location of Highways Over Certain Lands Owned and Occupied by the State.
212-A - Abandoning of Parts of Town Highways.
213 - Construction and Repair of Approaches to Private Lands.
214 - Depositing Ashes, Snow, Ice, Stones, Sticks, Et Cetera Upon the Highway.