Not-for-profit corporations that provide a service to a county are authorized to make purchases or to contract for services other than services subject to article eight or any provisions of the labor law and other than purchases of motor fuel, diesel motor fuel or cigarettes, through the county which the not-for-profit has a contract with. Such purchases or contracts for services made through a county contract by a not-for-profit shall directly relate to the service for which the not-for-profit provides to such county. The county may establish limitations with respect to commodities and services and impose such other appropriate conditions upon purchasing as deemed necessary by the chief fiscal officer of the county in order to protect the county's own purchasing interests; and such not-for-profit corporation shall make any purchase pursuant to this section in its own name and accept sole responsibility for any payment due to the vendor and such not-for-profit corporation and vendor shall each be responsible for any tax due with respect to the purchases by the not-for-profit corporation. Nothing in this section shall be construed as altering any tax exemption afforded to the not-for-profit corporation or as creating a principal/agent relationship between the county and not-for-profit corporation.
N.Y. Gen. Mun. Law § 109-C