N.Y. CNT Law § 361-A

§ 361-a. Expenses of boards of elections outside New York City;\napportionment of. The board of elections in each county, outside of the\ncity of New York, on or before the fifteenth day of December and not\nearlier than the first day of October, in each year, shall certify to\nthe clerk of the legislative body of the county, the total amount of the\nexpenses of such board of elections, including salaries for the\npreceding year, and, if the legislative body of any county shall so\ndirect, shall certify to such clerk the portions of such expenses which\nunder provisions of law are to be borne by any city or cities in said\ncounty and the portion thereof which is to be borne by the rest of such\ncounty and such clerk shall thereupon notify the proper local official\nor officials, who, in spreading upon the assessment-rolls the taxes to\nbe levied upon the taxable property in the city or any such cities, and\nin the rest of the county, shall include in the amount so spread the\namounts certified by the board of elections to be borne by such city or\ncities, respectively, and in the amount spread upon the assessment-rolls\nof the taxable property in the several towns or other political\nsubdivisions of the rest of the county the amount so certified by said\nboard of elections to be borne by such towns or political subdivisions\nrespectively. Whenever any additional expenses either for salaries or\nsupplies in addition to the regular county-wide primary and election\nexpenses are incurred by a board of elections incidental to any election\nin any city, town or village, such board of elections shall certify to\nthe county legislative body a detailed statement of such expenses and\nsaid county legislative body may cause the amount thereof to be levied\nagainst such city, town or village or may certify the amount thereof to\nsuch city, town or village and such city, town or village shall upon\nsuch certification, include the amount so certified in the next budget\nand tax levy and shall pay the same to the county.\n