N.Y. Town Law § 209-B
The town board may adopt a resolution, subject to a permissive referendum in the manner provided in article seven of this chapter, appropriating a specific amount to pay the cost of preparing a general map, plan, and report for providing the facilities, improvements, or services in any portion of the town not included within the boundaries of any incorporated village, city or existing improvement district in which such facilities or services are provided, except that all or part of an incorporated village may be included therein on consent of the village expressed in a local law, ordinance, or resolution, subject to a referendum on petition under section twenty-four of the municipal home rule law or a permissive referendum under article five-a of the village law, as the case may be. All such maps, plans and reports shall conform with the requirements of section two hundred nine-c of this article. The town board may determine that such maps, plans and reports shall be prepared by or under the supervision of town officers and employees to be designated by the town board, or by persons to be employed for the purpose, or the town board may contract for the preparation thereof within the limitations of the amount appropriated. Except as otherwise provided herein, the expense incurred for the preparation of such maps, plans and reports shall be a town charge, and shall be assessed, levied and collected in the same manner as other town charges. If the town board shall thereafter establish or extend such district and construct the improvements or contract for the required services pursuant to the provisions of this article, the expense incurred by the town for the preparation of the maps, plans and reports therefor shall be deemed to be part of the cost of such improvement, or the rendering of such services, and the town shall be reimbursed in the amount paid therefor, or such portion of that amount which the town board, at the public hearing held pursuant to section two hundred nine-d of this article, shall allocate against such district.
N.Y. Town Law § 209-B