§ 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.

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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.