N.Y. CNT Law § 267

§ 267. Expense of the improvement. The cost of establishment of a\ncounty district and the furnishing of the improvement therein shall\ninclude the amount of all contracts, the costs of all lands and\ninterests therein necessarily acquired, the costs of erection of\nnecessary facilities and appurtenances for operation or administration\nof the improvement, the costs of necessary original equipment for\noperation or administration of the improvement, printing, publishing,\ninterest on loans, legal and engineering services and all other expenses\nincurred or occasioned by reason of the establishment of the district\nand the furnishing of the improvement. In addition there shall be\napportioned against, charged to and included in such cost such allowance\nas the board of supervisors may make for expenditures made by the\ninitiating agency which are directly attributable to the establishment\nof the county district, as well as for any services rendered by the\ncounty attorney, the county engineer or any other salaried county\nofficer or employee, when such services have been necessary to or\noccasioned by reason of the establishment of the county district.\n