N.Y. Gen. Mun. Law § 244-C
The term "recreation system," as used in this section means playgrounds and neighborhood recreation centers as referred to in this article. The local legislative body of a city or the governing body of any other municipality to which this article is applicable may, and on the petition signed and acknowledged by qualified electors of such municipality in number equal to at least five per centum of the total number of votes cast for governor at the last gubernatorial election in such municipality shall, submit to the electors at a general election held in such municipality a proposition for the establishment and maintenance of a recreation system, if there be no recreation system therein, or for the maintenance of an existing recreation system in such municipality. The proposition shall specify the minimum amount which shall be annually levied and appropriated for maintenance of a recreation system in such municipality, which shall not exceed an amount equal to two mills upon every dollar of the assessed valuation of real and personal property in such municipality on the last preceding assessment-roll. Such petition shall be filed within sixty days and not later than thirty days before such election with the officer or board charged by law with the duty of preparing ballots for such election. The petition may be made upon separate sheets and the signatures to each sheet shall be authenticated in the manner provided by section 6-140 of the election law, for the authentication of nominating petitions. The several sheets so signed and authenticated, when fastened together and offered for filing, shall be deemed to constitute one petition. The proposition shall be in the following form: "Shall the (city, county, town, that part of a town not included within the boundaries of a village or village) of (naming it) establish a recreation system and annually levy and appropriate for the maintenance of such system not less than ............. dollars?" Or, if such petition be for maintenance only, the proposition shall be in the following form: "Shall the (city, county, town, that part of a town not included within the boundaries of a village or village) of (naming it) annually levy and appropriate for the maintenance of its recreation system, not less than ........... dollars?" Such proposition shall be submitted, the vote thereon canvassed and the result declared in the same manner as for other propositions submitted in such municipality. If a proposition for the establishment and maintenance of a system be adopted, jurisdiction and administration thereof shall be vested in such local authority as shall be determined in accordance with section two hundred forty-two of this chapter, and all the provisions of this article shall be applicable thereto. If either of such propositions be adopted, an amount not less than that specified therein for the maintenance of a recreation system in such municipality shall be annually levied by the officer, board or body thereof charged with the duty of levying taxes therein, and shall be annually appropriated for the maintenance of the recreation system of such municipality.
N.Y. Gen. Mun. Law § 244-C