2006 New York Code - Village Functions And Services.

 
    §  19-1914 Village functions and services. l. Unless such action shall
  be contrary to the plan or inconsistent with law, the town shall  assume
  the  duties  and  functions  of  the  dissolved  village and continue to
  provide the services theretofore provided by the village.  The  cost  of
  such  services  shall  be  a charge upon the taxable property within the
  dissolved village unless the town board, acting pursuant to  law,  shall
  elect to provide such services by establishing or extending a special or
  an improvement district, or as a town function.
    2.  Whenever  a  village  shall  adopt  a  proposition  to dissolve as
  hereinabove provided, the town board of any town in which  such  village
  or  a  portion  thereof  is situated may, prior to the effective date of
  such dissolution and upon a public hearing, adopt an order  establishing
  or  extending one or more special fire or improvement districts, or town
  improvements authorized by the town law, to carry on and operate such of
  the existing village improvements or services as may  be  required,  and
  prorating  village  indebtedness  or  portion  thereof against each such
  district or improvement as deemed appropriate by said town board. Notice
  of such hearing shall specify the amount of indebtedness to  be  charged
  to  the  district or benefited area, if any, and the basis of the future
  assessment of costs of the improvement or service. The establishment  of
  such  districts  or improvements shall become effective on the effective
  date of such dissolution except that assessments therefor  may  be  made
  and  levied  prior  to such effective date. Certified copies of any such
  order shall be filed in the office of the county clerk and in the office
  of the state department of audit and control at Albany, New York  within
  ten days after adoption.
    Each such district or improvement shall, in all respects, be governed,
  operated  and  administered  in  the same manner as similar districts or
  improvements created pursuant to the provisions of the town law.