Notwithstanding any other provisions of law, the county road system provided for in this article may include highways within an incorporated village, but if a road be constructed therein of a greater width or more expensive type of improvement than that of the connecting highway outside the village, the additional expense shall be borne by the village and the amount thereof paid into the county road fund. The village shall provide the money to pay such additional expense to be raised by tax or pursuant to the local finance law.
New York Legal Code