Section 361-A. Expenses of boards of elections outside New York City; apportionment of

The board of elections in each county, outside of  the
  city  of  New  York,  on or before the fifteenth day of December and not
  earlier than the first day of October, in each year,  shall  certify  to
  the clerk of the legislative body of the county, the total amount of the
  expenses  of  such  board  of  elections,  including  salaries  for  the
  preceding year, and, if the legislative body  of  any  county  shall  so
  direct,  shall certify to such clerk the portions of such expenses which
  under provisions of law are to be borne by any city or  cities  in  said
  county  and the portion thereof which is to be borne by the rest of such
  county and such clerk shall thereupon notify the proper  local  official
  or  officials,  who, in spreading upon the assessment-rolls the taxes to
  be levied upon the taxable property in the city or any such cities,  and
  in  the  rest  of  the county, shall include in the amount so spread the
  amounts certified by the board of elections to be borne by such city  or
  cities, respectively, and in the amount spread upon the assessment-rolls
  of  the  taxable  property  in  the  several  towns  or  other political
  subdivisions of the rest of the county the amount so certified  by  said
  board  of  elections to be borne by such towns or political subdivisions
  respectively. Whenever any additional expenses either  for  salaries  or
  supplies  in  addition  to  the regular county-wide primary and election
  expenses are incurred by a board of elections incidental to any election
  in any city, town or village, such board of elections shall  certify  to
  the  county  legislative  body a detailed statement of such expenses and
  said county legislative body may cause the amount thereof to  be  levied
  against  such city, town or village or may certify the amount thereof to
  such city, town or village and such city, town  or  village  shall  upon
  such  certification,  include the amount so certified in the next budget
  and tax levy and shall pay the same to the county.