N.Y. VIL Law § 2-256

§ 2-256 Liability to special districts and collection of funds. If\nthe territory so incorporated as a village includes within its\nboundaries part of a special district established by the town for a\nsewer, water, light, fire, park, health, police or any other special\ndistrict for municipal purposes the territory so included within the\nboundaries of the village shall not be relieved from bearing its\nproportionate share of any liability or indebtedness incurred for such\nspecial district purposes while such territory was a part of such\nspecial district and until such liability is discharged, or such\nindebtedness paid the proportionate share to which such territory would\nbe liable if it had not been included in the boundaries of the village\nshall be levied upon, assessed and collected from such territory by the\nproper officers of such village in the same manner as if such territory\nhad not been included within the boundaries of the village. All moneys\nso collected shall be paid over from time to time by the village\ntreasurer to the supervisor of the town to discharge such liability. The\ncollector or receiver of taxes of a town and the treasurer of a county\nshall continue in the execution of his duties in respect to the property\nincluded in the boundaries of a village incorporated under the\nprovisions of this article until he shall have collected the taxes\nauthorized or assessed for the year of such incorporation or which have\nbeen extended on the town assessment roll and become a lien after such\nincorporation and pay to the treasurer of the village when collected the\ntaxes extended on the assessment roll against property within the\nvillage for highway, health, water, light, fire, park, sewer, police or\nother special district purposes.\n