Prior to the award of any contract containing changes and/or additions other than necessary for the elimination, the state department, agency or commission desiring such changes and/or additions shall certify to the commissioner that the funds necessary for the payment of the cost of such desired changes and/or additions other than necessary for the elimination, have been made available for that purpose. In the case of a public authority or municipality, such public authority or municipality shall deposit the necessary funds with the comptroller, who shall receive and accept the same for the purposes hereof, subject to the draft or requisition of the commissioner. When the elimination project has been completed and the cost thereof shall have been paid by the state, the commissioner shall render to such public authority or the governing body of such municipality an itemized statement showing in full (a) the amount of money that has been deposited by such public authority or municipality with the comptroller as hereinbefore provided, and (b) all disbursements which have been made hereunder. Any surplus money shall be paid to such public authority or municipality on the warrant of the comptroller on vouchers therefor approved by the commissioner. In the event, upon the completion of the elimination project, it is determined by the commissioner that the amount of the cost to be borne by such public authority or municipality is in excess of the amount deposited by such public authority or municipality with the comptroller, then, in such event, such public authority or municipality shall within ninety days of the receipt of the notice from the commissioner of the amount of the deficiency required to fully compensate the state for the public authority's or municipality's cost for such desired changes and/or additions other than necessary for the elimination, pay such amount to the comptroller.
N.Y. Transp. Law § 222