N.Y. Educ. Law § 1107

§ 1107. County bonds for land and buildings. A county vocational\neducation and extension board established by a board of supervisors\npursuant to the provisions of part one of this article shall be deemed\nto be a department of the county for the purposes of this section, and\nthe board of supervisors of such county may acquire land, construct\nbuildings and other facilities for the use of the vocational education\nand extension board of the county and shall have the power to expend\nmoneys for and make appropriations to pay the cost thereof and to\nfinance the cost thereof pursuant to the local finance law.\n