N.Y. County Law § 837
The boards of supervisors of Erie and Niagara counties, or either of them, may each agree and undertake to provide and make available, and to appropriate annually such sums as they may deem proper to aid the Niagara frontier bridge commission in the maintenance of the two bridges erected by it across the Niagara river to Grand Island, and for the purpose of thereby improving and extending the highway system of the state and of the counties of Erie and Niagara. Such annual appropriation hereby authorized to be made by the board of supervisors of Erie county shall not exceed the sum of two hundred thousand dollars for any one year, and such annual appropriation hereby authorized to be made by the board of supervisors of Niagara county shall not exceed the sum of fifty thousand dollars for any one year. Each board of supervisors may by resolution direct the county treasurer to pay the amount of such appropriations to the treasurer of the Niagara frontier bridge commission. Each board of supervisors may cause such moneys to be raised by taxation and levied and collected as other taxes in such county.
N.Y. CountyLaw § 837