N.Y. High. Law § 131

§ 131. County roads of additional width and increased cost at expense\nof village. Notwithstanding any other provisions of law, the county road\nsystem provided for in this article may include highways within an\nincorporated village, but if a road be constructed therein of a greater\nwidth or more expensive type of improvement than that of the connecting\nhighway outside the village, the additional expense shall be borne by\nthe village and the amount thereof paid into the county road fund. The\nvillage shall provide the money to pay such additional expense to be\nraised by tax or pursuant to the local finance law.\n