N.Y. County Law § 259
The clerk of the board of supervisors shall within ten days cause a certified copy of the order of the board of supervisors establishing or extending the district, consolidating two or more districts, or authorizing the increase and improvement of facilities previously authorized for an existing district to be recorded in the office of the clerk of the county and when so recorded such order shall be presumptive evidence of the regularity of the proceedings for the establishment of the district or for the authorization of the increase and improvement of facilities previously authorized for an existing district and of all other action taken by the board of supervisors in relation thereto. A certified copy of such order shall also be filed in the office of the state department of audit and control at Albany, New York.
N.Y. CountyLaw § 259