New York Laws
Article 13 - Playgrounds and Neighborhood Recreation Centers.
244-A - Acceptance of Donations.

§ 244-a. Acceptance of donations. A recreation commission or other
authority in which is vested the power to equip, operate and maintain
playgrounds and neighborhood recreation centers pursuant to this article
may accept any grant or devise of real estate or any gift or bequest of
money or other personal property or any donation to be applied principal
or income for either temporary or permanent use for playground or
recreation purposes, but if the use thereof for such purpose will
subject the municipality to expense for improvement, maintenance or
renewal, the use of any grant or devise of real estate shall be approved
by the board or body establishing such recreation commission or other
authority. Money received for such purpose, unless otherwise provided by
the terms of the gift or bequest, shall be deposited with the treasurer
of the municipality to the account of the recreation commission or other
such authority, and the same may be withdrawn and paid out in the same
manner as money appropriated for recreation purposes.