New York General Municipal Code § 402

Declaration of policy
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§ 402. Declaration of policy. It is hereby declared to be the policy\nof this state that any municipality acquiring, constructing,\nreconstructing, improving, bettering or extending an undertaking\npursuant to this article shall manage such undertaking in the most\nefficient manner consistent with sound economy and public advantage to\nthe end that the services of the undertaking shall be furnished at the\nlowest possible cost.  No municipality shall operate such undertaking\nprimarily as a source of revenue to the municipality, but shall operate\nsuch undertaking for the use and benefit of those served by such\nundertaking and for the promotion of the welfare and for the improvement\nof the health, safety, comfort and convenience of the inhabitants of the\nmunicipality.\n

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