N.Y. Gen. Mun. Law § 244-B
Any two or more such municipalities may jointly acquire property for and operate and maintain playgrounds or neighborhood recreation centers and may make and perform agreements in connection therewith. Any school district shall have the power to join with any such municipality in equipping, operating and maintaining playgrounds and neighborhood recreation centers, may appropriate money therefor and may make and perform agreements in connection therewith. Such agreements between municipalities or a school district and a municipality shall include provisions for the proportionate cost to be borne by each municipality or school district and the manner of employment of personnel and may provide that a fiscal officer of one such municipality shall be the custodian of the moneys made available for expenditure for such purposes and that such fiscal officer may make payments therefrom upon audit of the appropriate auditing body or officer of his municipality.
N.Y. Gen. Mun. Law § 244-B