N.Y. County Law § 280-I
Whenever a resolution approving the establishment of a county district shall have become effective, the clerk of the governing body shall file an application in the office of the department of audit and control for permission to establish the district. Such application shall be executed and verified by the chairman of the governing body or such other officer as the governing body may designate and be in such form and contain such information as may be prescribed by the state comptroller. The state comptroller may require the submission of additional information or data in such form and detail as he shall deem sufficient, or may cause an investigation to be made to aid him in making the determinations below mentioned. Upon such application and such other information, data and material which may be submitted, the state comptroller shall determine whether the public interest will be served by the creation of the district and also whether the cost thereof will be an undue burden upon the property of the proposed district. If such resolution shall have provided for the establishment of zones of assessment and the allocation of the costs of the facilities as between such zones of assessment, the state comptroller shall further determine whether the cost of the facilities allocated to each of said zones of assessment will be an undue burden upon the property of each proposed zone of assessment.
Upon completion of his examination of the application and investigation of the project, the state comptroller shall make an order, in duplicate, granting or denying permission for the establishment of the district and shall file one copy of such order in the office of the state department of audit and control at Albany, New York, and the other in the office of the clerk of the governing body of the county in which the proposed district is located. The clerk of the governing body shall present such order to the governing body at the next meeting thereof. If the state comptroller shall deny permission for the establishment of the district, no further proceedings shall be taken in the matter. If the state comptroller shall grant permission for the establishment of the district, the governing body may adopt an order establishing the district.
N.Y. CountyLaw § 280-I