Section 15.03 - Manner of acquisition1. Lands acquired by the state pursuant to this article shall be acquired by the office pursuant to sections 3.17 and 3.19 or, in the sixth park region, by the department of environmental conservation, as provided by law. The moneys appropriated for such purposes shall be paid on the audit and warrant of the state comptroller on the certificate of the commissioner.2. No real property shall be acquired by a municipality pursuant to this article unless such acquisition shall have been approved by (a) the commissioner of environmental conservation, in the case of real property within the sixth park region; or (b) the commissioner, on the recommendation of the state commissioner of housing and community renewal, in the case of neighborhood parks established pursuant to paragraph (c) of subdivision three of section 15.05; or (c) by the commissioner, in the case of all other acquisitions. Upon such approval, and with the approval of the governing body thereof, a municipality may acquire such real property with the aid funds made available by this article for municipal park purposes, by purchase, agreement or in any other manner provided by law for the acquisition of real property for public purposes by such municipality. The state share of the cost of such lands shall be paid on the audit and warrant of the state comptroller on the certificate of the commissioner and the entire cost may be paid in the first instance by the state as an advance subject to subsequent reimbursement of the share of the municipality. In addition to any other legal method of financing its share of the cost of acquisition of such lands, a municipality may raise such share by general tax upon all taxable real property located therein or by special tax or assessment upon the real property benefited thereby, or partly by such general tax and partly by such special tax or assessment, in accordance with applicable laws relating to the payment of the cost of real property acquired by such municipality for park use. In the event a municipality shall fail to pay its share of the cost of acquisition of such lands within six months of the certification to the municipality by the state comptroller of the amount of such cost, the state comptroller shall cause to be withheld from the state assistance funds to which such municipality would otherwise be entitled, a sum sufficient to reimburse the state for any amount remaining unpaid, together with interest on any such unpaid amount at the rate of three per cent per annum from the date of such certification. Moneys so withheld shall be credited against the amount of principal and interest payable by such municipality for its share of the cost of acquisition of such lands.N.Y. Parks Rec. and Hist. Preserv. Law § 15.03