2010 New York Code
TWN - Town
Article 4 - (60 - 69) TOWN BOARDS
61 - Commissions abolished.

§  61. Commissions abolished. Every separate board of commissioners is
  hereby abolished, except fire district commissioners, and  commissioners
  of  districts created pursuant to the provisions of chapter four hundred
  twenty-three of the laws of nineteen hundred seventeen and chapter  five
  hundred  fifty-five  of the laws of nineteen hundred twenty-six, and the
  commissioners of any district which shall  have  adopted  a  proposition
  pursuant  to  subdivision ten of section three hundred forty-one of this
  chapter. The town clerk shall  forthwith  notify  the  members  of  such
  boards  so abolished and they shall deliver to the town clerk within ten
  days, all the records, books and papers of such  boards  or  commissions
  and,  within  the  same time, shall deliver to the supervisor all funds,
  and to the town board all other property in their  possession  or  under
  their  control,  and make complete and proper accounting therefor to the
  town board. All powers heretofore exercised by said separate  boards  or
  commissions  so  abolished shall hereafter be vested in and be exercised
  by the town board.
    Except as otherwise provided by law and subject to the  provisions  of
  this  chapter,  districts now existing shall continue as now established
  until such time as the town board may otherwise determine,  pursuant  to
  the  provisions  of  article twelve. The town board shall have authority
  to, and may exercise in and for such districts all the powers  permitted
  by section one hundred ninety-eight of this chapter, and such additional
  powers  as  shall be necessarily implied therefrom for the operation and
  maintenance of such district or districts, including but not limited  to
  the  employment  of  personal  services  and  the  purchase  of required
  equipment. The town board  shall  annually  prepare  a  budget  for  the
  operation  and  maintenance of each such district, including therein the
  amounts necessary for the retirement of all bonds or  other  obligations
  and  for  the  payment  of  interest  upon  all outstanding indebtedness
  becoming due during the next  fiscal  year,  and  the  supervisor  shall
  submit  such  budget  to  the  board of supervisors of the county at the
  annual session thereof, and the total amount of  such  budget  shall  be
  assessed  and levied upon and collected from the taxable property within
  such district or districts.