N.Y. VIL Law § 11-1108

§ 11-1108 Supervision and extension of system. A system of water works\nacquired or established under this article shall be under the control\nand supervision of the board of water commissioners. The board shall\nkeep it in repair and may, from time to time, extend the mains or\ndistributing pipes within the village, replace obsolete, inadequate,\ndamaged, destroyed or worn-out apparatus and equipment, improve or\nreconstruct existing facilities and appurtenances and acquire or\nconstruct additional facilities. The board of water commissioners may\ndetermine that the cost of extending the mains or distributing pipes, as\nherein provided, shall be borne wholly by the village, or wholly by the\nowners of land benefited or abutting on the street on which said work is\ndone, or partly at the expense of each. If such expense or any part\nthereof is to be assessed upon adjoining land, the board of water\ncommissioners may apportion it upon the land and assess the same as a\nwhole or by installments. Such assessment and the collection thereof\nshall be made pursuant to the provisions of article five of this\nchapter.\n