2018 New York Laws
TWN - Town
Article 14 - General Improvements
220 - General Town Improvements.

§  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.