N.Y. Gen. Mun. Law § 87

§ 87. Support and maintenance of charitable and other institutions.\nBoards of estimate and apportionment, common councils, boards of\naldermen, boards of supervisors, town boards, boards of trustees of\nvillages and all other boards or officers of counties, cities, towns and\nvillages, authorized to appropriate and to raise money by taxation and\nto make payments therefrom, are hereby authorized, in their discretion,\nto appropriate and to raise money by taxation and to make payments from\nsaid moneys, and from any moneys received from any other source and\nproperly applicable thereto, to charitable, eleemosynary, correctional\nand reformatory institutions wholly or partly under private control, for\nthe care, support and maintenance of their inmates and out-patients, of\nthe moneys which are or may be appropriated therefor; such payments to\nbe made only for such inmates as are received and retained therein\npursuant to regulations established by the state department of social\nservices or other state department having the power of inspection\nthereof. In the absence within the state of adequate facilities\nconveniently accessible, payments for the support, care and maintenance\nof inmates and out-patients may be made to institutions, wholly or\npartly under private control, of a charitable or eleemosynary character,\nlocated without the state, which institutions if located within the\nstate would be subject to the visitation, inspection and supervision of\nthe department of social services. However, such payments may be made\nonly to institutions conducted in conformity with the regulations of\nsuch department.\n