§ 223. Expenses of elimination; approval and payment; costs of\nrailroad improvements. The expense of every highway-railroad grade\ncrossing elimination project constructed pursuant to the provisions of\nthis article, including incidental improvements connected therewith, as\ndetermined by the commissioner to be necessary or desirable because of\nthe elimination and reasonably included in the plans for such\nelimination and railroad improvements not an essential part of the\nelimination but desired by the railroad company, shall be paid in the\nfirst instance out of the state treasury to the persons and corporations\nentitled thereto from time to time on accountings and vouchers, approved\nby the commissioner, upon audit and warrant of the comptroller. Such\nexpense shall be deemed to include any reasonable and necessary\nexpenditures by a railroad company, state department, agency or\ncommission, public authority or municipality and found by the\ncommissioner to have been made in contemplation of the commencement of\nconstruction of an elimination project under the provisions of grade\ncrossing elimination acts in effect on the date of enactment of this\narticle. Where a railroad company, state department, agency or\ncommission, public authority or municipality has been authorized to\nincur and has incurred any expense in connection with a highway-railroad\ngrade crossing elimination, it shall file a statement thereof with the\ncommissioner. The commissioner shall determine if such expenses are\nreasonable and necessary for the elimination or for incidental\nimprovements made necessary or desirable thereby and, to the extent so\ndetermined, they shall be paid by the state to the party or parties\nentitled thereto and included in the cost of the project.\n There shall also be included in the cost of the project all expenses\nincurred by the commissioner in determining the cost of railroad\nimprovements not an essential part of an elimination and in determining\nthe amount of the net benefits to a railroad company from the\nelimination. Such expenses of the commissioner shall be paid out of the\nstate treasury to the persons entitled thereto from time to time in\naccordance with a schedule approved by the director of the budget and on\naccountings and vouchers, approved by the commissioner, upon audit and\nwarrant of the comptroller, and any moneys available for the payment of\nthe cost of the elimination in connection with which such expenses are\nincurred shall be available for the payment of such expenses.\n Upon the completion and acceptance of the work of the elimination the\ncommissioner shall hold a public hearing upon due notice to the railroad\ncompany affected by the project and all other interested parties and\nthereupon shall determine (1) the cost of such elimination including\nincidental improvements connected therewith; (2) the cost of such\nelimination exclusive of such incidental improvements; (3) the cost of\nthe railroad improvements not an essential part of the elimination; (4)\nthe amount of the net benefit to the railroad company from the\nelimination exclusive of such railroad improvements; and (5) if two or\nmore railroad companies be affected, the proportionate share of such net\nbenefit to be borne by each.\n The liability of any railroad company to the state for the cost of\nrailroad improvements not an essential part of the elimination and for\nthe amount of the net benefit to such company from the elimination may\nbe compromised and settled by an agreement in writing with such company,\nentered into, on behalf of the state, by the commissioner with the\nwritten approval of the comptroller and the attorney-general. Such an\nagreement shall have the same effect as a determination by the\ncommissioner hereinbefore provided for.\n The comptroller may require the accounts of the railroad companies,\nstate departments, agencies or commissions, public authorities or\nmunicipalities having to do with e
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