New York Consolidated Laws, Town Law - TWN § 220. General town improvements

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.