N.Y. VIL Law § 2-252

§ 2-252 Town and district services continued. 1. a. Any town in which\nany part of a newly incorporated village is located shall, from the date\nof such incorporation until the first day of June following the first\nday of January next succeeding such date of incorporation, continue to\nperform and to render to and in such incorporated area all those\nfunctions and services performed and rendered by it therein and\ntherefore on the date of the filing of the petition for incorporation\nwhich function and services, except for the requirements of this\nsection, would otherwise have ceased to be required to be performed or\nrendered therein upon such incorporation.\n b. Any town improvement district and any fire district, fire protection\ndistrict or fire alarm district partially located in a newly\nincorporated village and which upon the incorporation of such area would\nby operation of law or could thereafter pursuant to law, cease to exist\nin such village shall, nevertheless, from the date of such incorporation\nuntil the first day of June following the first day of January next\nsucceeding such date of incorporation, continue to perform and to render\nto and in such incorporated area all those functions and services\nrendered by it therein and therefore on the date of the filing of the\npetition for incorporation.\n 2. The cost and expense of so performing and so rendering said\nfunctions and services shall be budgeted, levied upon, assessed against\nand collected from the entire town or district, as the case may be, as\nif such village had not been incorporated. In budgeting such cost and\nexpense such town or district shall provide for a full year's cost and\nexpense of providing such functions and services in the incorporated\narea.\n 3. The collector or receiver of taxes of a town and the treasurer of a\ncounty shall continue to perform their duties in respect to the property\nincluded in such incorporated area until all taxes and assessments\nextended and levied against such property prior to the village\nincorporation or subsequent thereto, as provided in subdivision two of\nthis section, have been collected.\n 4. Such collector or receiver of taxes of a town and such treasurer of\na county shall, on the first day of June following the first day of\nJanuary next succeeding the date of incorporation, pay over to the\ntreasurer of the village seven-twelfths of the collected taxes and\nassessments extended and levied against the real property in said area\nfor the functions and services referred to in subdivision one hereof.\nSuch collector or receiver of taxes of a town and such treasurer of a\ncounty shall, commencing on the first day of July following the first\nday of January next succeeding the date of incorporation, pay over to\nthe treasurer of village monthly, as collected after the first day of\nJune, seven-twelfths of the taxes and assessments extended and levied\nagainst the real property in said area for the functions and services\nreferred to in subdivision one hereof. However, the village, town and\ndistrict or any of them may agree to a different amount or manner of\npayment or both.\n 5. All sums received by the village treasurer pursuant to this section\nshall be deposited in the general village fund.\n 6. Nothing contained in this section shall be deemed to cause or\nrequire the abolition or diminution of such a town improvement district,\na fire district, a fire protection district, or a fire alarm district.\n