ยง  190.  Establishment  or  extension of improvement districts. Upon a
  petition as hereinafter  provided,  the  town  board  of  any  town  may
  establish or extend in said town a sewer, drainage, water, water quality
  treatment,  park,  public parking, lighting, snow removal, water supply,
  sidewalk, a fallout shelter district or  refuse  and  garbage  district,
  aquatic  plant  growth  control  district, ambulance district, watershed
  protection improvement district, and  in  any  town  bordering  upon  or
  containing  within  its boundaries any navigable waters of this state, a
  harbor improvement district, a public dock district,  or  beach  erosion
  control  district, and provide improvements or services, or both, in any
  such district, wholly at the expense  of  the  district;  but  no  water
  supply  district  shall  be  established  or  extended  to include lands
  situate within the boundaries of a  water  district.  No  such  district
  shall be established or extended in a city or in an incorporated village
  provided,  however,  that such a district may be established or extended
  wholly or partly within  an  incorporated  village  on  consent  of  the
  village  expressed in a local law, ordinance or resolution, subject to a
  referendum on petition under section twenty-four of the  municipal  home
  rule  law  or  a permissive referendum under article nine of the village
  law, as the case may be, and except, in the  case  of  a  water  quality
  treatment  district, on consent of a village expressed in a local law or
  by  resolution  of  the  board  of  trustees  and  not  subject  to  any
  referendum.
Structure New York Laws
Article 12 - District and Special Improvements
190 - Establishment or Extension of Improvement Districts.
190-A - Water Storage and Distribution Districts.
190-B - Sewage Disposal Districts.
190-C - Preparation of Maps and Plans.
190-D - Procedure for Establishment of a Sewage Disposal District.
190-E - Wastewater Disposal Districts.
190-F - Additional Powers of Sewer Districts.
190-G - Water Quality Treatment Districts.
192 - Maps and Plans for Sewer, Wastewater Disposal, Drainage and Water Districts.
192-A - Provision for Excess Sewer, Drainage or Water Facilities.
193 - Notice of Hearing on Petition; Cost to Typical Property; Definitions.
194 - Establishment or Extension of Districts.
194-A - Powers of Town Boards With Respect to Certain Contracts.
195 - Recording of Determination; Review by Certiorari.
197 - Performance of the Work.
198 - Powers of Town Boards With Respect to Improvement Districts.
198-A - Special Districts for Disposal of Duck Waste in Suffolk County.
199 - Proceedings for Lateral Sewers, Drains or Water Mains.
200 - Petition for Street Improvement and Proceedings Thereon.
200-A - Construction and Repair of Sidewalks Pursuant to Order of Town Board.
201 - Sewer and Water Connections.
202 - Expenses of Improvement; How Raised.
202-A - Expense of Maintenance.
202-B - Increase or Improvement of Facilities.
202-C - Dissolution and Diminishing Area of Certain Districts.
202-D - Increase of Maximum Amount to Be Expended.
202-E - Acquisition and Improvement of Additional Property in Park Districts.
202-F - Construction or Installation of Certain Improvements in State Highways and County Roads.
203 - Existing Districts Preserved.
204 - Transition to Benefit Basis Levy of Assessments in Existing Lighting Districts.
207 - Re-Establishment of Certain Water Supply Districts as Water Districts.
208 - Joint Administration and Operation of Special or Improvement Districts With Town Functions.
208-A - Acquisition of Land for Proposed District.
208-B - Dissolution of Lighting or Public Parking Districts; Town of Oyster Bay.