Section 115 - Acceptance of gifts, grants and loans1.Whenever the United States, or any agency or officer thereof, or any person, firm or corporation, shall offer to the state or to any political subdivision thereof, services, materials, facilities or funds for civil defense or to aid the defense effort, the state, acting through the director of the budget, or such political subdivision, acting through its chief executive officer or governing body, may accept such offer and upon such acceptance the director of the budget of the state or the chief executive of such political subdivision may authorize any officer of the state or political subdivision, as the case may be, to receive such services, materials, facilities or funds on behalf of the state or such political subdivision, subject to the terms of the offer and to the rules and regulations, if any, of the offeror. In the event that any federal law provides that any such services, materials, facilities or funds shall be made available to political subdivisions subject to some action by a state officer or agency, the director of the budget shall have the power to take such action or to designate an appropriate officer or agency of the state to do so.2.Where an offer of services, materials, facilities or funds for civil defense or to aid the defense effort, is made to the state and where a political subdivision of the state, acting through its chief executive officer or governing body, agrees to assume the obligations of and comply with the terms of the offer and the rules and regulations, if any, of the offeror, the director of the budget may accept such offer and, if consistent therewith, (a) make or agree to make the services available to such political subdivision, (b) authorize or agree to authorize the acquisition of the materials or facilities pursuant to section twenty-three-c of this act, on behalf of and for conveyance to such political subdivision, or (c) approve or agree to approve the transfer or payment of the funds to or on behalf of such political subdivision.N.Y. Defense Emergency Act 1951 Law § 115