N.Y. Town Law § 209-I
The purpose of a refuse and garbage improvement district created pursuant to this article may include, after complying with the provisions of this article for the establishment of such a district, the prevention or reduction of waste matter consisting of carbon components of energy waste from residential properties and the performance of energy audits and the purchase and installation of energy efficiency improvements on such residential properties. The term "energy efficiency improvement", as used in this subdivision, shall mean a material improvement made to an existing residential property that reduces energy consumption, including but not limited to caulking, weatherstripping, air sealing, insulation, heating and cooling systems upgrades, solar thermal systems and conservation measures, in a cost-effective manner as determined by the town, provided, however, that "energy efficiency improvement" does not include a household appliance, such as a washing machine or refrigerator, that is not permanently fixed to real property. The term "energy audit", as used in this subdivision, shall mean a formal evaluation by a qualified contractor, who shall be approved by the town board, of the energy consumption of a residential property for the purpose of identifying methods to improve energy efficiency and reduce energy waste.
N.Y. Town Law § 209-I