The Highway Maintenance department was restructured as a separate County Road Fund in 1987 as required by State Highway Law. This special fund includes all revenues and expenses related to the maintenance of county roads, and bridges, snow removal, construction and reconstruction of county roads.

Under the direction of the Commissioner of Public Works, the Highway Division County Road Fund is responsible for the construction, repair and reconstruction and maintenance of 1,190 centerline miles of roads, 282 bridges and 402 major culvert crossings in the County road system. This involves the inspection and evaluation of county roads and bridges, and the planning and design of appropriate construction, reconstruction, repair and maintenance projects. The Highway Division is responsible for the administration of all operating and maintenance highway and bridge projects, as well as capital highway and bridge projects. Emphasis is placed on snow and ice control, road reconstruction and strengthening, resurfacing and patching of existing county roads to ensure maintenance at required engineering standards and safety levels. The Division assists local jurisdictions and maintains a highway map of all county roads.

Pursuant to Section 6-d of the General Municipal Law, a repair reserve fund has been established within the Road Fund. Revenue to the Road Repair Reserve Fund derived from transfer tax proceeds. Transfer tax proceeds were diverted to the County from the Niagara Frontier Transportation Authority effective April 1, 1993. Commencing on April 1, 1993, the Niagara Frontier Transportation Authority received one-eighth of one-cent sales tax revenue. These revenue arrangements were set forth in the provisions of an agreement between the County and the Niagara Frontier Transportation Authority and in State law.

Revenues to the Road Repair Reserve Fund will be used to fund an identical amount of expenditures for the repair of capital improvements.

Revenues attributed to the operation of Highway Division County Road Fund are derived primarily from the sale of supplies such as road signs to other local governments and highway permit fees for work completed by utility companies and others in highway rights-of-way. State aid revenues are also received for highway snow removal and for general highway aid under the state Consolidated Highway Improvement Program (CHIPS). An interfund transfer from the general fund is received to balance the Highway Division County Road Fund.