Section 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.