N.Y. Soc. Serv. Law § 28

§ 28. Gifts and bequests. The department may receive and retain any\nmoney or other personal property given or bequeathed to the department\nor a division or bureau thereof and shall expend the same in accordance\nwith the general powers and duties of the department for the purposes\nfor which it is given or, if unaccompanied by conditions or limitations,\nfor such purposes as it may determine.\n