N.Y. High. Law § 113
The clerk of the board of supervisors of each county shall, upon or before the first day of January in each year, after the year nineteen hundred thirty-nine, transmit to the state comptroller and the commissioner of transportation a statement, signed and verified by the chairman of the board, and certified by the clerk, which shall state the total amount of county moneys provided for the construction, reconstruction and maintenance of highways under this article. The comptroller shall determine the amount due to the several counties, under the provisions of section one hundred and twelve, and shall draw his warrant upon the state treasury in favor of the county treasurer of each county for the total amount to be paid to such county.
N.Y. High. Law § 113