N.Y. Gen. Mun. Law § 77-A
A county, or a city by resolution adopted by the governing board of such municipality by a two-thirds vote of its members, may construct and maintain a memorial building, park or a monument at a place within the municipality or upon any public park thereof, in commemoration of soldiers and sailors of the United States in any war or wars in which the United States shall have engaged, at an expense to be borne by the city or county at large. Such resolution shall create a committee, to be at all times composed of members of such governing boards, to have charge of such construction and of such maintenance, direct expenditures therefor and let a contract or contracts for such construction. Upon the adoption of such resolution, the governing board or other proper authorities of such municipality shall appropriate, raise by tax in the city or county, as the case may be, and make available from time to time to the order of such committee, the amount chargeable to the city or county for such construction and maintenance. In a city having a board of estimate and apportionment, the concurrence of such board, with any action by the governing board, shall be necessary to any action by the city under this section. A county and a city wholly contained therein may unite in the construction and maintenance of such a memorial by such resolution being so adopted by the governing board of each municipality, at an expense to be borne by the city and county at large, or by the city and taxable property of the county outside of the city, in such manner and in such proportions as the resolution shall prescribe. Such resolution shall create a committee to be at all times composed of members of each of such governing boards, to have charge of construction and of such maintenance, direct expenditures therefor and let a contract or contracts for such construction. Upon adoption of such resolutions the governing board or other proper authorities of such municipality shall appropriate, raise by tax in the city or county, as the case may be, and make available from time to time to the order of such committee, the amount chargeable to the city or county for such construction and maintenance.
N.Y. Gen. Mun. Law § 77-A