N.Y. Transp. Law § 227

§ 227. Federal aid; receipt and expenditure. The comptroller is hereby\nauthorized to accept from the federal government or any department or\nagency thereof any moneys in any way granted, allocated or apportioned\nfor the purpose of highway-railroad grade crossing eliminations or the\nreconstruction or repair of existing grade crossing separation\nstructures and deposit them in accordance with existing federal or state\nlaw or rules or regulations applicable thereto and the same shall be\navailable for the purposes granted, allocated or apportioned. Such\nmoneys shall be available to reimburse the state for its expenses in\nconnection with a grade crossing elimination project including\nincidental improvements rendered necessary or desirable by such project.\nThe expense of net benefit to be borne by the railroad company shall be\nthe lesser of (1) the amount of net benefit determined by the\ncommissioner in accordance with this act or (2) the difference between\nthe cost of the project exclusive of incidental improvements and the\namount of federal aid for the project exclusive of incidental\nimprovements. State moneys made available for federal aid grade crossing\nelimination projects may be used in the first instance to pay the costs\nof said projects.\n