§ 114. Sources and use of county road fund moneys.
1.State moneys,\ntogether with the amount provided by the county under section one\nhundred eleven of this chapter, including any moneys, collected from the\ntowns pursuant to an apportionment made as provided in sections one\nhundred ninety-four and one hundred ninety-five of this chapter or other\nlaw, shall be a common fund known as the "county road fund".\n 2. Such moneys shall be expended for construction, reconstruction and\nmaintenance of a county road system; for the construction,\nreconstruction and maintenance of highways which are required or\nauthorized by law to be constructed, reconstructed or maintained wholly\nor partly at the expense of the county, whether or not such highways are\na part of the county road system;
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§ 114. Sources and use of county road fund moneys. 1. State moneys,\ntogether with the amount provided by the county under section one\nhundred eleven of this chapter, including any moneys, collected from the\ntowns pursuant to an apportionment made as provided in sections one\nhundred ninety-four and one hundred ninety-five of this chapter or other\nlaw, shall be a common fund known as the "county road fund".\n 2. Such moneys shall be expended for construction, reconstruction and\nmaintenance of a county road system; for the construction,\nreconstruction and maintenance of highways which are required or\nauthorized by law to be constructed, reconstructed or maintained wholly\nor partly at the expense of the county, whether or not such highways are\na part of the county road system; for the control and removal of snow\nand ice from state highways and county roads; and for the construction,\nreconstruction and repair of highway bridges over twenty-five feet in\nlength located on town highways or such bridges located within a village\nwhere such construction, reconstruction or repair is authorized by the\nprovisions of this chapter; and, for the payment of principal of and\ninterest on obligations issued to finance the cost of any expenditure\nchargeable to and payable from the county road fund. If the expenses\nfor the construction, reconstruction and maintenance of a particular\nhighway or highways are to be charged to a town or towns, the expenses\nfor each highway shall be accounted for separately and be within the\nappropriation made therefor by the board of supervisors.\n 3. The moneys in this fund shall be deposited in one or more banks or\ntrust companies designated as depositaries of county moneys, as provided\nin section two hundred twelve of the county law and shall be accounted\nfor separate and apart from all other funds of the county, in the same\nmanner as provided in subdivision ten of section six-c of the general\nmunicipal law. The moneys in the county road fund may be drawn upon\nonly for the purposes for which such moneys are authorized to be\nexpended.\n 4. When authorized by resolution of the board of supervisors, moneys,\nother than the proceeds of borrowings, in the fund which are not\nrequired for immediate expenditure may be invested by the county\ntreasurer in the manner provided in section eleven of the general\nmunicipal law. Any interest earned or capital gains realized on the\nmoneys deposited or invested shall become part of such fund.\n 5. Notwithstanding the provisions of this section or any other\ngeneral, special or local law, the board of supervisors of a county may\nauthorize the expenditure of moneys in the county road fund other than\nthe proceeds of borrowing for any public highway, traffic or\ntransportation purpose of the county. Expenditures from such fund for\npurposes other than those described in the foregoing subdivisions of\nthis section shall be paid by the county treasurer upon vouchers\napproved by such county officer or officers as shall be designated by\nthe board of supervisors.\n 5. Notwithstanding any other provision of law, where and to the extent\nthat moneys are available in the county road fund to pay for the cost of\nany expenditure which may be charged to and paid from the county road\nfund, such expenditures shall be charged to the county road fund;\nprovided, however, that nothing in this subdivision shall prevent the\nfinancing, in whole or in part, of any expenditure for which obligations\nmay be issued pursuant to the provisions of the local finance law.\n 6. Notwithstanding any other provision of law, a county may\ncontribute funds to a city, town or village towards its fifteen per\ncentum share of the cost of reconstructing a railroad bridge as required\nby subdivision three of section ninety-four of the railroad law whether\nor not the road, of which the bridge is a part, is under the\njurisdiction of a city, village, town or county and regardless of who\nperforms the work.\n