N.Y. County Law § 299-q

§ 299-q. Expense of the improvement. The cost of establishment of a\nwatershed district and the furnishing of the improvement therein shall\ninclude the amount of all contracts, the costs of all lands and\ninterests therein necessarily acquired, the costs of erection of\nnecessary buildings for operation or administration of the improvement,\nthe costs of necessary original equipment for operation or\nadministration of the improvement, printing, publishing, interest on\nloans, legal and engineering services and all other expenses incurred or\noccasioned by reason of the establishment of the watershed district and\nthe furnishing of the improvement. In addition, there shall be\napportioned against, charged to and included in such cost such allowance\nas the board of supervisors may make for expenditures made by the\ninitiating agency which are directly attributable to the establishment\nof the watershed district, as well as for any services rendered by the\ncounty attorney, the county engineer or any other salaried county\nofficer or employee, when such services have been necessary to or\noccasioned by reason of the establishment of the watershed district.\n