N.Y. Gen. Mun. Law § 72-D
The governing board of any municipal corporation in the town of Babylon or the town board of such town may acquire by purchase, gift, devise or condemnation real estate or any interest therein necessary for or incidental to the construction of a state park or state parkway, or for district headquarters for the state department of transportation, and may donate or dedicate the same to the state or may release to the state for such purpose existing rights of way or easements not required for town or village purposes. If the acquisition be by such town, the moneys necessary therefor shall constitute a town charge and be raised, in whole or in part, by taxation as other town charges or such moneys may be raised, in whole or in part, pursuant to the local finance law; if the acquisition be by a village, the moneys therefor may be raised, in whole or in part, by taxation, as other village taxes or such moneys may be raised, in whole or in part, pursuant to the local finance law.
N.Y. Gen. Mun. Law § 72-D