N.Y. Pub. Health Law § 306

§ 306. Local boards of health; expenses; payment. 1. All expenses\nincurred by any local board of health in the performance of the duties\nimposed upon it or its members by law shall be a charge upon the\nmunicipality, and shall be audited, levied, collected and paid in the\nsame manner as the other charges of, or upon, the municipality are\naudited, levied, collected and paid.\n 2. The taxable property of any incorporated village shall not be\nsubject to taxation for maintaining any town board of health, or for any\nexpenditure authorized by the town board, but the costs and expenditures\nof the town board shall be assessed and collected exclusively on the\ntaxable property of the town situate outside of any such village, unless\notherwise provided by law.\n