N.Y. High. Law § 265

§ 265. Levy of tax upon county. Each supervisor shall present to the\nclerk of the board of supervisors, on or before November tenth, a\nstatement specifying the amount paid during the preceding year ended on\nOctober thirty-first, for the construction, care, maintenance,\npreservation and repair of public bridges over streams or other waters\nforming the boundary of such county. The board of supervisors shall levy\nupon the taxable property of the county a sum sufficient to pay its\nproportion of such expense, and the same when collected shall be paid to\nthe supervisor of such town to be applied to the fund from which such\nexpenses were paid.\n