N.Y. CNT Law § 280-R

§ 280-r. 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 governing body may make for expenditures made to the initiating\nagency which are directly attributable to the establishment of the\ncounty district, as well as for any services rendered by the county\nattorney, the county engineer, or any other salaried county officer or\nemployee, when such services have been necessary to or occasioned by\nreason of the establishment of the county district.\n