From its southern terminus at NY 242 to the hamlet of Glenwood in the town of Colden, NY 240 is a state highway in name only as the roadway is maintained by the highway departments of Cattaraugus and Erie counties. Within Cattaraugus County, NY 242 is co-designated as County Route 32 (CR 32). CR 32 is the only route that has a marked concurrency with a state route in the county. At the county line, it becomes County Route 198 and, later, County Route 30 before becoming state-maintained in Glenwood. A section between CR 198 and CR 30 is also designated as part of CR 27.