N.Y. Vill. Law § 2-259

§ 2-259 Fiscal study reporting. 1. A fiscal study required pursuant to\nparagraph g of subdivision one of section 2-206 of this article shall be\ncompleted prior to any village incorporation election takes place.\n 2. Such fiscal study referenced in subdivision one of this section\nshall be submitted to the department of state and shall be posted by the\ndepartment of state on the public facing portion of its website;\nprovided however, that approval of a village incorporation petition\nshall not be deemed effective until the study has been completed and\npublicly posted for a minimum of ninety days.\n