N.Y. Village Law § 11-1108
A system of water works acquired or established under this article shall be under the control and supervision of the board of water commissioners. The board shall keep it in repair and may, from time to time, extend the mains or distributing pipes within the village, replace obsolete, inadequate, damaged, destroyed or worn-out apparatus and equipment, improve or reconstruct existing facilities and appurtenances and acquire or construct additional facilities. The board of water commissioners may determine that the cost of extending the mains or distributing pipes, as herein provided, shall be borne wholly by the village, or wholly by the owners of land benefited or abutting on the street on which said work is done, or partly at the expense of each. If such expense or any part thereof is to be assessed upon adjoining land, the board of water commissioners may apportion it upon the land and assess the same as a whole or by installments. Such assessment and the collection thereof shall be made pursuant to the provisions of article five of this chapter.
N.Y. Village Law § 11-1108