Section 341-A. Repayment to state of moneys advanced to counties for the construction of county highways

Wherever  a  county  highway  has  been  constructed  at  the joint expense of the state and county and the state
  has paid the entire cost of construction, including  the  share  of  the
  county,  the  board  of supervisors of the county in which such a county
  highway has been constructed and  the  county's  share  of  the  expense
  advanced  by  the  state, may, by resolution, provide for the payment to
  the state of its share of the cost so advanced, and appropriate and make
  immediately available an amount sufficient to pay the same. The clerk of
  the board  of  supervisors  shall  transmit  certified  copies  of  such
  resolution  to the commissioner of transportation and state comptroller.
  In case there is due to the county a sum of money from any town  located
  therein,  the  town  board of the town is also authorized to appropriate
  its share of the cost and pay the same to the county  treasurer  of  the
  county.
    All  moneys  paid  to  the  state  pursuant  to the provisions of this
  section shall be deposited by the comptroller  with  the  department  of
  taxation and finance to the credit of the highway improvement fund, from
  which  fund the said moneys so advanced to said counties were originally
  taken, and may be expended for the construction of state highways in any
  county or counties designated by the commissioner of transportation. The
  term "county highway" shall mean any highway constructed  at  the  joint
  expense  of  the  state and county classified or referred to as a county
  highway under former provisions of this chapter.