N.Y. Railroad Law § 203

§ 203. Expense of construction and operation. Whenever any railroad\nshall be constructed, equipped or operated under section two hundred and\none, the expense of such construction, and in case said railroad shall\nbe equipped and operated by such city, the expense of such equipment and\noperation shall be paid by the municipal corporation within which such\nrailroad is situate, in the same manner as the other expenses of such\nmunicipal corporation are paid and provided for.\n