DC9 FLT CREW TAXIING TO RWY 23 AT BUF IS CLRED TO CROSS RWY 14 AND OBSERVED PA31 ON GAR TO RWY 14 HALFWAY ACROSS RWY; CTLR ADMITTED ERROR.

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WE WERE CLRED TO TAXI TO RWY 23 AT BUF VIA TXWY K TO HOLD SHORT OF RWY 14. AS WE APCHED RWY 14 ON TXWY K WE WERE CLRED TO CROSS RWY 14. WE ACKNOWLEDGED THE CLRNC AND PROCEEDED ACROSS RWY 14. BOTH THE FO AND I LOOKED BOTH WAYS PRIOR TO XING; HOWEVER; 1/2 WAY ACROSS THE RWY I NOTICED MOVEMENT TO MY L AND LOOKED TO SEE A PIPER NAVAJO LIFTING OFF ON RWY 14 AND COMING RIGHT AT US. HE PASSED OVER US BY 100-150 FT. CONTRIBUTING FACTORS: 1) THE CTLR WAS WORKING BOTH GND AND LCL TWR FREQS WITH 2 ACTIVE RWYS PLUS TAXIING GND TFC. 2) THERE IS A CROWN IN RWY 14 THAT PEAKS AT THE INTXN OF RWY 23 WHICH MAKES IT IMPOSSIBLE TO SEE THE FAR END OF RWY 14 FROM TXWY K. SUPPLEMENTAL INFO FROM ACN 662490: 1/2 WAY ACROSS; WE BOTH SAW A NAVAJO PULL ITS GEAR UP AND FLY OVER OUR DC9. THE CAPT PWRED UP TO TRY AND CLR THE RWY. THE NAVAJO STILL OVERFLEW US. WE QUESTIONED THE CTLR AND HE ADMITTED IT WAS HIS ERROR. THE CTLR WAS WORKING MULTIPLE FREQS. WE WERE ON GND AND HE WAS ON GND; TWR; AND APCH. SUPPLEMENTAL INFO FROM ACN 660660: PA31 ON FINAL. A DC9 XING DEP END OF RWY; PA31 WENT AROUND.