Section 87. Support and maintenance of charitable and other institutions

Boards  of  estimate  and  apportionment,  common  councils,  boards  of
  aldermen,  boards  of  supervisors,  town  boards, boards of trustees of
  villages and all other boards or officers of counties, cities, towns and
  villages, authorized to appropriate and to raise money by  taxation  and
  to  make payments therefrom, are hereby authorized, in their discretion,
  to appropriate and to raise money by taxation and to make payments  from
  said  moneys,  and  from  any  moneys received from any other source and
  properly applicable thereto, to charitable,  eleemosynary,  correctional
  and reformatory institutions wholly or partly under private control, for
  the  care, support and maintenance of their inmates and out-patients, of
  the moneys which are or may be appropriated therefor; such  payments  to
  be  made  only  for  such  inmates  as are received and retained therein
  pursuant to regulations established by the state  department  of  social
  services  or  other  state  department  having  the  power of inspection
  thereof.  In  the  absence  within  the  state  of  adequate  facilities
  conveniently  accessible, payments for the support, care and maintenance
  of inmates and out-patients may  be  made  to  institutions,  wholly  or
  partly under private control, of a charitable or eleemosynary character,
  located  without  the  state,  which  institutions if located within the
  state would be subject to the visitation, inspection and supervision  of
  the  department  of  social services. However, such payments may be made
  only to institutions conducted in conformity  with  the  regulations  of
  such department.