N.Y. High. Law § 115-B
Upon the recommendation of the county superintendent of highways and pursuant to a written agreement with the governing body of a town, village or city, or in the event such an agreement cannot be reached with the approval of the commissioner of transportation, the board of supervisors of any county may remove a road or part of a road from the county road system and upon adoption of the resolution therefor by the board the county map, referred to in section one hundred fifteen of this chapter, shall be amended as provided for in said section so as to eliminate said road or part of said road from said map and said road or part of said road shall thereupon revert to the town or towns or village or city or cities wherein said road or part of said road is situated and thereafter shall be maintained by said town or towns or village or city or cities in the same manner as other town highways and village streets and city streets are maintained.
N.Y. High. Law § 115-B