N.Y. Highway Law § 237: When town or county expense

§ 237. When town or county expense. The towns of this state, except as

otherwise herein provided, shall be liable to pay the expenses for the

construction and repair of its public or free bridges constructed over

streams or other waters within their bounds, and their just and

equitable share of such expenses when so constructed over streams or

other waters upon their boundaries, except between the counties of

Westchester and New York; and when such bridges are constructed over

streams or other waters forming the boundary line of towns, either in

the same or adjoining counties, such towns shall be jointly liable to

pay such expenses. When such bridges are constructed over streams or

other waters forming the boundary line between a city of the third class

and a town, such city and town shall be liable each to pay its just and

equitable share of the expenses for the construction, maintenance and

repair of such bridges. Except as otherwise provided by law, a city of

the third class shall be deemed a town for the purposes of this article.

Each of the counties of this state shall also be liable to pay for the

construction, care, maintenance, preservation and repair of public

bridges lawfully constructed over streams or other waters forming its

boundary line, not less than one-sixth part of the expense of

construction, care, maintenance, preservation and repair, and, except in

a county containing a portion of the Adirondack park, the whole of such

expenses of public bridges lawfully constructed or to be constructed

over streams, or waterways, intersecting county roads.