N.Y. Elec. Law § 1-108
Notwithstanding any other provision of law to the contrary, no private individual, partnership, corporation, industry, association, organization, firm, trust, estate or other legal entity not associated with the state or a municipality shall directly or indirectly pay or use or offer, consent to or agree to pay or use any money or property for or in aid of the payment of any expense incurred or expected to be incurred by the state or any county, city, town, village or special district, which expense is associated with the conduct of a mandatory or permissive referendum conducted for the purpose of deciding any ballot question submitted to all the voters of any county, city, town, village or special district. Such expenses shall include, but not be limited to the costs associated with equipment, materials and personnel utilized to conduct the referendum.
N.Y. Elec. Law § 1-108