N.Y. TWN Law § 220

§ 220. General town improvements. Upon the adoption of a resolution\ntherefor, subject to a permissive referendum, the town board may:\n 1. Erect a monument or monuments within the town in commemoration of\nany person or event.\n 2. Purchase, lease, construct, alter or remodel a town hall, a town\nlockup or any other necessary building for town purposes, acquire\nnecessary lands therefor, and equip and furnish such buildings for such\npurposes, or to demolish or remove any town building.\n 3. Establish airports, landing fields, public parking places, public\nparks or playgrounds, acquire the necessary lands therefor, and equip\nthe same with suitable buildings, structures and apparatus.\n 4. Establish one or more public dumps or dumping grounds within or\nwithout such town, and acquire the necessary land therefor. No such land\nshall be acquired within the corporate limits of any city, village or\nother town for such purchase without the consent of the governing body\nof the city, village or town in which such land is situated.\n Any expenditure approved pursuant to this section shall be paid for by\ntaxes levied for the fiscal year in which such expenditure is to be\nmade. However, nothing contained in this section shall be construed to\nprevent the financing in whole or in part, pursuant to the local finance\nlaw, of any expenditure enumerated in this section which is not\nauthorized pursuant to this section. Any expenditure financed in whole\nfrom moneys appropriated from surplus funds shall not be subject to\nreferendum.\n