N.Y. TWN Law § 209

§ 209. Application of article. Notwithstanding any other provisions of\nthis chapter, the town board of any town may, in the manner provided by\nthis article, establish or extend in said town, improvement districts as\ndefined in this article and provide improvements or services, or both,\nin any such district, wholly at the expense of the district; but no\nwater supply district shall be established or extended to include lands\nsituate within the boundaries of a water district. Any improvement\ndistrict as defined in this article established pursuant to this article\nor otherwise may be extended pursuant to the provisions of this article\nor any other applicable provision of law. However, this article shall\nnot apply to the extension of any such improvement districts to which\nthe provisions of article thirteen of this chapter are applicable\nwithout the prior approval in writing of a majority of the commissioners\nof such district. No such district shall be established or extended in a\ncity or in an incorporated village provided, however, that such a\ndistrict may be established or extended wholly or partly within an\nincorporated village on consent of the village expressed in a local law,\nordinance or resolution, subject to a referendum on petition under\nsection twenty-four of the municipal home rule law or a permissive\nreferendum under article five-a of the village law, as the case may be.\n