N.Y. High. Law § 113

§ 113. Annual statement of cost. The clerk of the board of supervisors\nof each county shall, upon or before the first day of January in each\nyear, after the year nineteen hundred thirty-nine, transmit to the state\ncomptroller and the commissioner of transportation a statement, signed\nand verified by the chairman of the board, and certified by the clerk,\nwhich shall state the total amount of county moneys provided for the\nconstruction, reconstruction and maintenance of highways under this\narticle. The comptroller shall determine the amount due to the several\ncounties, under the provisions of section one hundred and twelve, and\nshall draw his warrant upon the state treasury in favor of the county\ntreasurer of each county for the total amount to be paid to such county.\n