N.Y. TWN Law § 190

§ 190. Establishment or extension of improvement districts. Upon a\npetition as hereinafter provided, the town board of any town may\nestablish or extend in said town a sewer, drainage, water, water quality\ntreatment, park, public parking, lighting, snow removal, water supply,\nsidewalk, a fallout shelter district or refuse and garbage district,\naquatic growth control district, ambulance district, watershed\nprotection improvement district, and in any town bordering upon or\ncontaining within its boundaries any navigable waters of this state, a\nharbor improvement district, a public dock district, or beach erosion\ncontrol district, and provide improvements or services, or both, in any\nsuch district, wholly at the expense of the district; but no water\nsupply district shall be established or extended to include lands\nsituate within the boundaries of a water district. No such district\nshall be established or extended in a city or in an incorporated village\nprovided, however, that such a district may be established or extended\nwholly or partly within an incorporated village on consent of the\nvillage expressed in a local law, ordinance or resolution, subject to a\nreferendum on petition under section twenty-four of the municipal home\nrule law or a permissive referendum under article nine of the village\nlaw, as the case may be, and except, in the case of a water quality\ntreatment district, on consent of a village expressed in a local law or\nby resolution of the board of trustees and not subject to any\nreferendum.\n