N.Y. Gen. Mun. Law § 72-B
The governing board of a town or village may acquire lands and erect a memorial building, or lands with buildings thereon and remodel such buildings as a memorial building or remove such buildings and erect a memorial building, in commemoration of the services of the members of the armed forces of the United States of the world war or any veteran association of any of the wars of the United States, at a total cost not to exceed one per centum of the assessed valuation of any such town or village. If such expenditure is to be paid from taxes levied for the fiscal year in which such expenditure is to be made, such expenditure shall be made only upon the adoption of a proposition therefor by a majority vote of the electors of any such town or village qualified to vote upon the submission of propositions. Such proposition may be submitted by the governing board and shall be submitted in the same manner as other town or village propositions are submitted. Two or more adjoining towns may, as herein provided, jointly acquire lands and erect a memorial building in the manner and for the purposes herein specified. A town and a village wholly within such town may, as herein provided, jointly acquire lands and erect a memorial building in the manner and for the purposes herein specified. Taxes levied for the town's share of the cost of such acquisition and erection shall be a charge upon the taxable property of that part of the town outside of such village, and shall be assessed, levied and collected therefrom.
N.Y. Gen. Mun. Law § 72-B