N.Y. County Law § 836
The board of supervisors of the county of Niagara may provide for the perpetual care and maintenance of burial plots and burial places of deceased members of the armed forces who shall have been heretofore or may hereafter be buried in any cemetery located in the county and the expense thereof shall be a county charge. Upon the adoption of such proposition the board shall designate some person or commission to have charge of the work and may fix a compensation to be paid for the services to be hereafter rendered in the work. The cost and expense of the work may be appropriated from funds in the county treasury not otherwise appropriated or may be provided by the issuance of notes pursuant to and within the limitations prescribed by the local finance law.
N.Y. CountyLaw § 836