Section 423 - Grants; raising and paying over of local funds1. The office, with the approval of the governor, may accept as agent of the state any gift or grant for any of the purposes of this article. Any moneys so received may be expended by the office to effectuate any of the purposes of this article, subject to the same limitations as to approval of project, approval of expenditures and audit as are prescribed for state moneys appropriated for the purposes of this article.2. A board of education, board of trustees or trustee of a school district may raise, appropriate and pay over to a municipality in which it is in whole or in part located moneys to be expended by such municipality for any purpose authorized by this article. Such a municipality may accept and expend moneys so received only for such purpose. Moneys so appropriated and paid over by a school district shall not be included in computing the amount that should be apportioned to such school district pursuant to article seventy-three of the education law.