Section 4-138. 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.   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  incidential  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.