N.Y. Gen. Mun. Law § 209-S
The local governing bodies of the several cities, towns, villages and fire districts of the state, are hereby authorized on behalf of their respective cities, towns, villages and fire districts to enter into contracts with any other municipality or municipalities or fire districts for the construction, operation and maintenance and joint use of fire training centers at their joint expense. Any such contract may provide for the apportionment and allocation of expenses among the parties and, in the case of expenses of a town, may make provision for the elimination of dual liability of taxable real property within the boundaries of the contracting parties; provided however, that unless the governing board of any village within the town shall agree otherwise, the expenses of a town shall not be charged against the taxable real property within such village.
N.Y. Gen. Mun. Law § 209-S