N.Y.C. Admin. Code § 18-111: § 18-111 Gifts of real and personal property.

a. Gifts of real and personal property, except such surplus animals and duplicate specimens as the commissioner may deem it judicious to dispose of by sale or otherwise, shall be forever properly protected, preserved and arranged for public use and enjoyment.

b. The commissioner, with his or her annual report, shall make a statement of the condition of all the gifts, devises and bequests of the previous year, and of the names of the persons making the same.