N.Y. Gen. Mun. Law § 245

§ 245. Expenses incurred under article. All expenses incurred under\nthis article coming within the annual appropriation therefor (as\nprovided in section two hundred and forty-six of this article) shall be\na charge against the municipality incurring the same, payable from the\ncurrent funds of such municipality; but the local authorities may\nprovide for the acquisition of lands or buildings for playgrounds or\nneighborhod recreation centers payable from the current funds or to be\nfinanced, in whole or in part, pursuant to the local finance law.\n