N.Y. High. Law § 129
Notwithstanding any other provisions of law, the maintenance of roads improved under the provisions of this article shall be the responsibility of the county under the jurisdiction of the county superintendent of highways. Notwithstanding any other provisions of law, the cost of such maintenance may be paid by the county from any funds in such county that are available and that may be legally used for highway or road purposes or from county funds raised, provided and appropriated therefor, in the same manner as it raises, provides and appropriates moneys for the construction of a road or highway under the provisions of sections one hundred and ninety-four and one hundred and ninety-five of this chapter; or, notwithstanding any other provision of law, the cost of such maintenance may be paid from the county road fund.
In either case the county may apportion such cost of maintenance between it and the local municipalities in which such road or highway is located, and the amounts to be so borne by the county and the local municipalities, respectively, may be raised and provided in the same manner as money is raised and provided under sections one hundred and ninety-four and one hundred and ninety-five of this chapter for the construction or improvement of a road or highway where the cost thereof is apportioned between the county and a town or towns; or, such cost of maintenance, as apportioned, may be paid by the county and local municipalities, respectively, from any funds in such county and local municipalities, respectively, that are available and that may be legally used for highway, road or street purposes.
The term "improved roads" as used in this section shall be deemed to refer to and mean highways or roads with a pavement of substantial character sufficient to afford a hard driving surface at all seasons of the year and which can be efficiently maintained at all times.
N.Y. High. Law § 129