N.Y. High. Law § 239

§ 239. Joint liabilities of towns and their joint contracts. Whenever\nany two or more towns shall be liable to make or maintain any bridge or\nbridges, the same shall be built and maintained at the joint expense of\nsuch towns, without reference to town lines, except where the board of\nsupervisors has otherwise apportioned such expense as provided in\nsection two hundred and seventy-four. The town superintendents of all\nthe towns, or of one or more of such towns, the others refusing to act,\nmay, when directed by their respective town boards, enter into a joint\ncontract for making and repairing such bridges.\n