N.Y. County Law § 361-a: Expenses of boards of elections outside New York City; apportionment of

§ 361-a. Expenses of boards of elections outside New York City;

apportionment of. The board of elections in each county, outside of the

city of New York, on or before the fifteenth day of December and not

earlier than the first day of October, in each year, shall certify to

the clerk of the legislative body of the county, the total amount of the

expenses of such board of elections, including salaries for the

preceding year, and, if the legislative body of any county shall so

direct, shall certify to such clerk the portions of such expenses which

under provisions of law are to be borne by any city or cities in said

county and the portion thereof which is to be borne by the rest of such

county and such clerk shall thereupon notify the proper local official

or officials, who, in spreading upon the assessment-rolls the taxes to

be levied upon the taxable property in the city or any such cities, and

in the rest of the county, shall include in the amount so spread the

amounts certified by the board of elections to be borne by such city or

cities, respectively, and in the amount spread upon the assessment-rolls

of the taxable property in the several towns or other political

subdivisions of the rest of the county the amount so certified by said

board of elections to be borne by such towns or political subdivisions

respectively. Whenever any additional expenses either for salaries or

supplies in addition to the regular county-wide primary and election

expenses are incurred by a board of elections incidental to any election

in any city, town or village, such board of elections shall certify to

the county legislative body a detailed statement of such expenses and

said county legislative body may cause the amount thereof to be levied

against such city, town or village or may certify the amount thereof to

such city, town or village and such city, town or village shall upon

such certification, include the amount so certified in the next budget

and tax levy and shall pay the same to the county.