N.Y. Town Law § 78

§ 78. Right of action upon failure of towns whose boundaries are\naltered to agree upon disposition of assets and debts. Whenever said\ntown boards shall fail to carry into effect the provisions of this\narticle and agree upon the amount of assets to which each town is\nentitled, and the amount of indebtedness for which each town is liable\nand complete the full settlement thereof, within eighteen months after\nthe division or alteration mentioned in section seventy-five of this\narticle, any of such towns may begin and maintain an action against the\nother town or towns to make and enforce such settlement.\n