N.Y. GMU Law § 244-A

§ 244-a. Acceptance of donations. A recreation commission or other\nauthority in which is vested the power to equip, operate and maintain\nplaygrounds and neighborhood recreation centers pursuant to this article\nmay accept any grant or devise of real estate or any gift or bequest of\nmoney or other personal property or any donation to be applied principal\nor income for either temporary or permanent use for playground or\nrecreation purposes, but if the use thereof for such purpose will\nsubject the municipality to expense for improvement, maintenance or\nrenewal, the use of any grant or devise of real estate shall be approved\nby the board or body establishing such recreation commission or other\nauthority. Money received for such purpose, unless otherwise provided by\nthe terms of the gift or bequest, shall be deposited with the treasurer\nof the municipality to the account of the recreation commission or other\nsuch authority, and the same may be withdrawn and paid out in the same\nmanner as money appropriated for recreation purposes.\n