N.Y. Town Law § 115
The town clerk shall prepare and certify in duplicate a copy of the annual budget as adopted by the town board, together with the estimates, if any, adopted pursuant to section two hundred two-a of this chapter. The town clerk shall then affix to each such copy of the annual budget adopted by the town board, as part thereof, a copy of the annual budget of each fire district located in whole or in part within the town as certified by the secretary of the fire district. Within five days thereof the town clerk shall deliver two copies of such budget to the supervisor of the town. The supervisor shall present the copies of the annual budget to the board of supervisors of the county in which such town is situated within ten days after his receipt thereof from the clerk as hereinabove provided. The board of supervisors shall levy and cause to be raised the amounts specified in said annual budget to be levied by tax or assessments, and such amounts shall be levied, assessed and raised by tax and assessments upon the real property of the town liable therefor, at the time and in the manner provided by law for the levy of state and county taxes. The clerk of the board of supervisors shall cause such annual budget to be printed in the journal or proceedings of the board of supervisors except that the board of supervisors of any county by majority vote may authorize the clerk to cause a summary, recapitulation or abstract of such budget to be so printed.
N.Y. Town Law § 115