ยง  208.  Joint  administration and operation of special or improvement
  districts with town functions. The town board of a town may for  use  in
  common  by  one or more special or improvement districts therein and one
  or more town functions, or combination thereof:
1. Acquire real or personal property.
2. Construct and maintain buildings and other structures.
3. Purchase and maintain equipment, materials and supplies.
4. Contract for services.
5. Transfer  or  reallocate  real  or  personal  property,  equipment,
  material,  supplies  and  personnel  between or among such participating
  districts and functions.
Whenever the powers hereinbefore provided are exercised  by  the  town
  board  on  behalf  of  one  or more districts, such expenditure shall be
  subject to the limitations provided in section two hundred two-b of this
  chapter and shall be authorized in the manner provided in said section.
Any resolution providing for such joint operation  and  administration
  shall fix a method for equitably allocating the cost and expense between
  or among the various participating districts and functions on a ratio of
  assessed valuations, or on the basis of the amount of services rendered,
  or  the  cost  of  materials  used  or other benefit conferred. Any such
  resolution authorizing the acquisition or  transfer  of  property  shall
  provide for debit, credit or reimbursement of the appropriate fund.  The
  affairs  of  such joint administration and operation shall be so managed
  and adjusted that each participating district or function shall bear not
  more than its equitable share of the common cost and expense.
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.