N.Y. General Municipal Law § 244-a: Acceptance of donations

§ 244-a. Acceptance of donations. A recreation commission or other

authority in which is vested the power to equip, operate and maintain

playgrounds and neighborhood recreation centers pursuant to this article

may accept any grant or devise of real estate or any gift or bequest of

money or other personal property or any donation to be applied principal

or income for either temporary or permanent use for playground or

recreation purposes, but if the use thereof for such purpose will

subject the municipality to expense for improvement, maintenance or

renewal, the use of any grant or devise of real estate shall be approved

by the board or body establishing such recreation commission or other

authority. Money received for such purpose, unless otherwise provided by

the terms of the gift or bequest, shall be deposited with the treasurer

of the municipality to the account of the recreation commission or other

such authority, and the same may be withdrawn and paid out in the same

manner as money appropriated for recreation purposes.