§ 196. County aid for connecting highway through villages. The board
of supervisors of a county may, upon the petition of the board of
trustees of an incorporated village, provide for the construction or
improvement of a highway or section thereof, through such village, at
the joint expense of the county and village. The board of supervisors
shall determine the portion of the cost of the construction and
improvement of such highway to be borne by the county and the portion to
be borne by the village. The portion, if any, to be borne by the village
shall be a village charge and the residue shall be a county charge. The
amount to be borne by the county shall be provided by tax, to be levied
upon the taxable property of the county and collected in the same manner
as other county charges and shall be paid into the county treasury and
such tax shall not be reported as a basis for state aid as provided by
article six of this chapter or the county may finance all or part of its
share pursuant to the local finance law. The board of supervisors may,
in its discretion, appropriate and make immediately available from
county funds, the portion of the moneys to be borne by the county.

The board of supervisors may designate the highway to be improved
under the provisions of this section and in such case, the cost shall be
borne by the county. No such highway shall be so constructed and
improved through a village, except to connect a highway improved
pursuant to the provisions of sections one hundred and ninety-four, one
hundred and ninety-five, or article six of this chapter with a state
highway, or a county road, or to connect with another town highway
improved pursuant to the provisions of sections one hundred and
ninety-four, one hundred and ninety-five, or article six of this
chapter, or to connect a city street with a highway improved by the
county or state. Such construction shall not be commenced until the
portion, if any, to be borne by the village, as determined by the board
of supervisors, has been deposited in the county treasurer's office of
such county. The construction or improvement of a highway, as herein
provided, shall be done under the supervision and direction of the
county superintendent of highways or of a committee known as the highway
officials of the county, to consist of the county superintendent, three
members of the board to be appointed by the chairman, and the supervisor
of the town in which road is being improved. Payments therefor shall be
made from time to time by the county treasurer upon the certificate of
the county superintendent, approved by the chairman of the board of
supervisors.

A highway within a village constructed or improved as herein provided,
shall be of the same width and type of construction as such town
highways so improved by the aid of the county outside the village,
unless a greater width or different type of construction is desired by
the village. The additional expense caused by the increased width or
different type or both, shall be borne wholly by the village. Any such
highway, when completed, shall thereafter be repaired and maintained by
the village wherein such highway is located in the same manner as all
other village highways. The board of supervisors may determine that such
highways be thereafter repaired and maintained under the supervision and
direction of the county superintendent of highways and thereafter the
amount, if any, to be borne by the village shall be paid by the village
into the county treasury and the whole of such money including the share
of the county and of the village, if any, shall be paid out by the
county treasurer for the repair and maintenance of such highways on
orders signed by the county superintendent of highways and countersigned
by the chairman of the board of supervisors.