New York General Municipal Code § 119-OO

Expenses
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§ 119-oo. Expenses. The board of supervisors of a county, the town\nboard of a town, the common council of a city, and the board of trustees\nof a village, or the governing bodies of the participating\nmunicipalities comprising membership in a regional planning council or\ncounty planning board or agency are hereby authorized independently or\nin collaboration with other local governments, in their discretion, to\nappropriate and raise by taxation money for the expenses of such\nregional planning council  or county planning board or agency; and such\nmunicipal corporations shall not be chargeable with any expense incurred\nby such regional planning council or county planning board or agency\nexcept pursuant to such an appropriation. In the case of any regional\nplanning council whose membership consists only of counties, each such\ncounty is authorized to provide for the payment of the moneys so\nappropriated for the expenses of such council to an officer of the\ncouncil designated by the council to receive such moneys, provided that\nbefore any such moneys shall be paid to such officer, such officer shall\nhave executed an official undertaking conditioned for the faithful\nperformance of his duties in the manner provided in section four hundred\nthree of the county law and provided that such undertaking shall have\nbeen approved by the governing body of each county involved.\n

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