There is a bridge

highway: secondary (or other)

layer: 1

bridge:yes

waterway:stream

there is a culvert

highway: secondary (or other)

layer: -1

tunnel:culvert

waterway:stream

There is a ford

highway: road (or other)

ford: yes

waterway:stream

related tags

Bridge: artificial construction that spans a waterway, osm.wiki/Key:bridge

Layer: Used to mark the vertical relationship between two features, osm.wiki/Key:layer

Tunnel = culvert : culvert is a device used to channel water, osm.wiki/Tag:tunnel%3Dculvert

Waterway = drain: channelised stream, osm.wiki/Tag:waterway%3Ddrain

waterway= ditch Small man-made draining waterway, osm.wiki/Tag:waterway%3Dditch

Ford: water flows over the highway osm.wiki/Key:ford