N.Y. Pub. Health Law § 346

§ 346. County or part-county boards of health; general expenses. 1.\nIn counties having a county auditor or county comptroller, all charges\nand other expenses of a county or part-county health district shall be\naudited and paid in the same manner as other charges against the county.\nIn counties that do not have a county auditor or county comptroller, all\naccounts, charges, claims and demands of such health district shall be\npresented to and audited by the board of health of said district and\npaid by the county treasurer upon warrants of the said board of health\nwithin the limits of the appropriation made therefor.\n 2. The board of health of a county or part-county health district\nshall submit annually in the manner prescribed by and on or before the\ndate fixed by or pursuant to law, an itemized estimate of the revenues\nand expenditures of such health district, for the ensuing fiscal year.\nThe board of supervisors shall levy a tax upon the taxable property\nwithin the county or part-county health district, to the extent\nnecessary to provide moneys to meet appropriations for such health\ndistrict. The board of supervisors may appropriate moneys in the manner\nprovided by law for any items of expense of the county or part-county\nhealth district which may in any degree tend to promote the efficiency\nof the administration of the provisions of this chapter and the\nregulations adopted pursuant to the authority thereof.\n