Section 196. County aid for connecting highway through villages

The board
  of supervisors of a county may,  upon  the  petition  of  the  board  of
  trustees  of  an  incorporated  village, provide for the construction or
  improvement of a highway or section thereof, through  such  village,  at
  the  joint  expense  of the county and village. The board of supervisors
  shall determine  the  portion  of  the  cost  of  the  construction  and
  improvement of such highway to be borne by the county and the portion to
  be borne by the village. The portion, if any, to be borne by the village
  shall  be a village charge and the residue shall be a county charge. The
  amount to be borne by the county shall be provided by tax, to be  levied
  upon the taxable property of the county and collected in the same manner
  as  other  county charges and shall be paid into the county treasury and
  such tax shall not be reported as a basis for state aid as  provided  by
  article six of this chapter or the county may finance all or part of its
  share  pursuant  to the local finance law. The board of supervisors may,
  in its discretion,  appropriate  and  make  immediately  available  from
  county funds, the portion of the moneys to be borne by the county.
    The  board  of  supervisors  may  designate the highway to be improved
  under the provisions of this section and in such case, the cost shall be
  borne by the county.  No  such  highway  shall  be  so  constructed  and
  improved  through  a  village,  except  to  connect  a  highway improved
  pursuant to the provisions of sections one hundred and ninety-four,  one
  hundred  and  ninety-five,  or  article six of this chapter with a state
  highway, or a county road, or  to  connect  with  another  town  highway
  improved  pursuant  to  the  provisions  of  sections  one  hundred  and
  ninety-four, one  hundred  and  ninety-five,  or  article  six  of  this
  chapter,  or  to  connect  a  city street with a highway improved by the
  county or state. Such construction shall  not  be  commenced  until  the
  portion,  if any, to be borne by the village, as determined by the board
  of supervisors, has been deposited in the county treasurer's  office  of
  such  county.  The  construction  or improvement of a highway, as herein
  provided, shall be done under  the  supervision  and  direction  of  the
  county superintendent of highways or of a committee known as the highway
  officials  of the county, to consist of the county superintendent, three
  members of the board to be appointed by the chairman, and the supervisor
  of the town in which road is being improved. Payments therefor shall  be
  made  from  time to time by the county treasurer upon the certificate of
  the county superintendent, approved by the  chairman  of  the  board  of
  supervisors.
    A highway within a village constructed or improved as herein provided,
  shall  be  of  the  same  width  and  type  of construction as such town
  highways so improved by the aid  of  the  county  outside  the  village,
  unless  a  greater width or different type of construction is desired by
  the village. The additional expense caused by  the  increased  width  or
  different  type  or both, shall be borne wholly by the village. Any such
  highway, when completed, shall thereafter be repaired and maintained  by
  the  village  wherein  such highway is located in the same manner as all
  other village highways. The board of supervisors may determine that such
  highways be thereafter repaired and maintained under the supervision and
  direction of the county superintendent of highways  and  thereafter  the
  amount,  if any, to be borne by the village shall be paid by the village
  into the county treasury and the whole of such money including the share
  of the county and of the village, if any,  shall  be  paid  out  by  the
  county  treasurer  for  the  repair  and maintenance of such highways on
  orders signed by the county superintendent of highways and countersigned
  by the chairman of the board of supervisors.