N.Y. General Municipal Law § 99-E
Operation, improvement and maintenance of parks. Notwithstanding the provisions of any general, special or local law, or of any charter, ordinance, rule or regulation, any county, except a county wholly included within a city and except a county operating under an alternative form of county government or under a county charter, may undertake to operate, maintain and improve public parks and recreational facilities theretofore established by a municipal corporation within its boundaries on land owned by such municipal corporation. Such county and any municipal corporation located therein may, when authorized by majority vote of the whole number of the members of its governing body, enter into an agreement for the aforesaid purpose for a term not to exceed thirty years, upon such other terms and conditions as such bodies shall determine. Such operation, maintenance and improvement shall be county purposes and the board of supervisors of such county may appropriate and expend county funds for such purposes.