N.Y. CNT Law § 226

§ 226. Monuments and memorials. 1. The board of supervisors of any\ncounty may, by the affirmative vote of two-thirds of its total\nmembership erect in the county, monuments and memorials in commemoration\nof the members of the armed forces of the United States in any of its\nwars or of any person or event. Adequate funds may be appropriated and\nexpended for the site and structure and thereafter funds may be\nappropriated for its maintenance and repair. Trustees may be designated\nby the board who shall serve without compensation. If there already\nexists within the county a monument or memorial commemorating the same\nhistorical site, person or event which was erected and is maintained by\na city, town or village, no tax shall be levied upon the property within\nsuch city, town or village without the approval of the governing board\nof such city, town or village.\n 2. Any county may, before acting under subdivision one of this\nsection, by resolution of its board of supervisors, cause to be\nsubmitted to the qualified electors of said county, in the manner\nprovided for the submission of a question to electors by the election\nlaw and article three of this chapter, a proposition or question as to\nwhether a monument or memorial as provided for in such subdivision\nshould be erected.\n 3. Expenditures for county monuments and memorials erected pursuant to\nsection seventy-seven-a of the general municipal law shall be levied\nupon all taxable real property within the county without approval of\nlocal authorities, even though there exists honor rolls or other\nmonuments or memorials in commemoration of the members of the armed\nforces of the United States from such cities, towns and villages.\n