N.Y. Judiciary Law § 39-A
4. In mediating the dispute, the mediator shall take into consideration, in addition to any other relevant factors, the political subdivision's legal obligation under section thirty-nine of this article to provide goods, services and facilities suitable and sufficient for the transaction of business, and the financial ability of the political subdivision to pay for the goods, services and facilities in light of the totality of its needs and the resources available. In the event the chief administrator and the chief executive officer of the political subdivision fail to achieve agreement within ninety days after commencement of the mediation, or such longer period as they may agree upon, the chief administrator may notify the state comptroller as provided in paragraph (a) of subdivision three of section thirty-nine of this article provided: