§ 258. Application to the department of audit and control. 1.
Whenever a resolution approving the establishment of a county district
shall have become effective, and it is proposed or required that the
county in which such district is located shall finance the cost thereof
by the issuance of the bonds, notes, certificates or other evidences of
indebtedness of the county therefor, or shall assume the payment of
annual installments of debt service on obligations issued to finance the
cost of facilities, pursuant to section two hundred sixty-two of this
article, and, if the state comptroller shall have computed average
estimated costs for similar types of districts, the cost of the proposed
district or extension to the typical property or, if different, the cost
of the proposed district or extension to the typical one or or two
family home as stated in the notice of hearing is above the average
estimated cost to the typical properties or homes for the establishment
or extension of similar types of districts as may be annually computed
by the state comptroller, the clerk of the board of supervisors shall
file an application in the office of the department of audit and control
for permission to establish the district. The state comptroller
annually shall provide to counties notice of the average cost thresholds
as may be computed in accordance with this section. Such application
shall be executed and verified by the chairman of the board of
supervisors or such other officer as the board may designate and be in
such form and contain such information as may be prescribed by the state
comptroller. The state comptroller may require the submission of
additional information or data in such form and detail as he shall deem
sufficient, or may cause an investigation to be made to aid him in
making the determinations below mentioned. Upon such application and
such other information, data and material which may be submitted, the
state comptroller shall determine whether the public interest will be
served by the establishment of the district and also whether the cost
thereof will be an undue burden upon the property of the proposed
district. If such resolution shall have provided for the establishment
of zones of assessment and the allocation of the costs of the facilities
as between such zones of assessment, the state comptroller shall further
determine whether the cost of the facilities allocated to each of said
zones of assessment will be an undue burden upon the property of each
proposed zone of assessment.

2. Upon completion of the examination of the application and
investigation of the project, the state comptroller shall make an order,
in duplicate, granting or denying permission for the establishment of
the district and shall file one copy of such order in the office of the
state department of audit and control at Albany, New York, and the other
in the office of the clerk of the board of supervisors of the county in
which the proposed district is located. The clerk of the board of
supervisors shall present such order to the board at the next meeting
thereof. If the state comptroller shall deny permission for the
establishment of the district, no further proceedings shall be taken in
the matter. If the state comptroller shall grant permission for the
establishment of the district or if such permission is not required, the
board of supervisors may adopt an order establishing the district.