N.Y. Gen. Mun. Law § 244-A
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treasurer of the municipality to the account of the recreation commission or other such authority, and the same may be withdrawn and paid out in the same manner as money appropriated for recreation purposes.
N.Y. Gen. Mun. Law § 244-A