N.Y. TWN Law § 208

§ 208. Joint administration and operation of special or improvement\ndistricts with town functions. The town board of a town may for use in\ncommon by one or more special or improvement districts therein and one\nor more town functions, or combination thereof:\n 1. Acquire real or personal property.\n 2. Construct and maintain buildings and other structures.\n 3. Purchase and maintain equipment, materials and supplies.\n 4. Contract for services.\n 5. Transfer or reallocate real or personal property, equipment,\nmaterial, supplies and personnel between or among such participating\ndistricts and functions.\n Whenever the powers hereinbefore provided are exercised by the town\nboard on behalf of one or more districts, such expenditure shall be\nsubject to the limitations provided in section two hundred two-b of this\nchapter and shall be authorized in the manner provided in said section.\n Any resolution providing for such joint operation and administration\nshall fix a method for equitably allocating the cost and expense between\nor among the various participating districts and functions on a ratio of\nassessed valuations, or on the basis of the amount of services rendered,\nor the cost of materials used or other benefit conferred. Any such\nresolution authorizing the acquisition or transfer of property shall\nprovide for debit, credit or reimbursement of the appropriate fund. The\naffairs of such joint administration and operation shall be so managed\nand adjusted that each participating district or function shall bear not\nmore than its equitable share of the common cost and expense.\n