N.Y. Gen. Mun. Law § 72-E
The board of supervisors of the county of Broome, Monroe or Erie may acquire by purchase, gift, devise or acquisition pursuant to the provisions of the eminent domain procedure law, real estate or any interest therein necessary for or incidental to the construction of a state park, parkway, or boulevard or incidental to the separation of grades at the intersection of the state parkway or boulevard and a county, town or village road, highway or street, 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 county purposes. The board of supervisors of said county of Broome, Monroe or Erie may cause such moneys as may be required to pay for real estate or interest therein so acquired to be raised, in whole or in part, by taxation and levied and collected as other taxes in such county or such moneys may be raised, in whole or in part, pursuant to the local finance law. In the event involuntary proceedings are had to acquire lands for the above purposes, then, and in that case, upon the vesting of the title to the lands described in the petition as provided in the eminent domain procedure law said lands may be conveyed by warranty deed for a nominal consideration by said county to the people of the state of New York, if and when it becomes necessary to make such conveyance to effect the purposes of this act.
N.Y. Gen. Mun. Law § 72-E