N.Y. Gen. Mun. Law § 72-d

§ 72-d. Acquisition of lands for park and parkway purposes or for\ndistrict headquarters for the state department of transportation, and\ndedication of the same in the town of Babylon. The governing board of\nany municipal corporation in the town of Babylon or the town board of\nsuch town may acquire by purchase, gift, devise or condemnation real\nestate or any interest therein necessary for or incidental to the\nconstruction of a state park or state parkway, or for district\nheadquarters for the state department of transportation, and may donate\nor dedicate the same to the state or may release to the state for such\npurpose existing rights of way or easements not required for town or\nvillage purposes. If the acquisition be by such town, the moneys\nnecessary therefor shall constitute a town charge and be raised, in\nwhole or in part, by taxation as other town charges or such moneys may\nbe raised, in whole or in part, pursuant to the local finance law; if\nthe acquisition be by a village, the moneys therefor may be raised, in\nwhole or in part, by taxation, as other village taxes or such moneys may\nbe raised, in whole or in part, pursuant to the local finance law.\n