New York Laws
Article 14 - General Improvements
220 - General Town Improvements.

ยง 220. General town improvements. Upon the adoption of a resolution
therefor, subject to a permissive referendum, the town board may:

1. Erect a monument or monuments within the town in commemoration of
any person or event.

2. Purchase, lease, construct, alter or remodel a town hall, a town
lockup or any other necessary building for town purposes, acquire
necessary lands therefor, and equip and furnish such buildings for such
purposes, or to demolish or remove any town building.

3. Establish airports, landing fields, public parking places, public
parks or playgrounds, acquire the necessary lands therefor, and equip
the same with suitable buildings, structures and apparatus.

4. Establish one or more public dumps or dumping grounds within or
without such town, and acquire the necessary land therefor. No such land
shall be acquired within the corporate limits of any city, village or
other town for such purchase without the consent of the governing body
of the city, village or town in which such land is situated.

Any expenditure approved pursuant to this section shall be paid for by
taxes levied for the fiscal year in which such expenditure is to be
made. However, nothing contained in this section shall be construed to
prevent the financing in whole or in part, pursuant to the local finance
law, of any expenditure enumerated in this section which is not
authorized pursuant to this section. Any expenditure financed in whole
from moneys appropriated from surplus funds shall not be subject to
referendum.