Section 15.03. Manner of acquisition

1. Lands acquired by the state pursuant
  to  this  article  shall  be acquired by the office pursuant to sections
  3.17 and 3.19 or, in  the  sixth  park  region,  by  the  department  of
  environmental  conservation, as provided by law. The moneys appropriated
  for such purposes shall be paid on the audit and warrant  of  the  state
  comptroller on the certificate of the commissioner.
    2.  No  real  property shall be acquired by a municipality pursuant to
  this article unless such acquisition shall have been approved by (a) the
  commissioner of environmental conservation, in the case of real property
  within  the  sixth  park  region;  or  (b)  the  commissioner,  on   the
  recommendation  of  the  state  commissioner  of  housing  and community
  renewal, in the case  of  neighborhood  parks  established  pursuant  to
  paragraph  (c)  of  subdivision  three  of  section 15.05; or (c) by the
  commissioner, in the case of all other acquisitions. Upon such approval,
  and with the approval of the governing body thereof, a municipality  may
  acquire  such  real  property  with the aid funds made available by this
  article for municipal park purposes, by purchase, agreement  or  in  any
  other  manner  provided  by law for the acquisition of real property for
  public purposes by such municipality. The state share  of  the  cost  of
  such  lands  shall  be  paid  on  the  audit  and  warrant  of the state
  comptroller on the certificate of the commissioner and the  entire  cost
  may  be paid in the first instance by the state as an advance subject to
  subsequent reimbursement of the share of the municipality.  In  addition
  to  any  other  legal  method  of  financing  its  share  of the cost of
  acquisition of such lands,  a  municipality  may  raise  such  share  by
  general tax upon all taxable real property located therein or by special
  tax or assessment upon the real property benefited thereby, or partly by
  such  general  tax  and  partly  by  such  special tax or assessment, in
  accordance with applicable laws relating to the payment of the  cost  of
  real property acquired by such municipality for park use. In the event a
  municipality  shall  fail to pay its share of the cost of acquisition of
  such lands within six months of the certification to the municipality by
  the state comptroller of the amount of such cost, the state  comptroller
  shall cause to be withheld from the state assistance funds to which such
  municipality  would otherwise be entitled, a sum sufficient to reimburse
  the state for any amount remaining unpaid, together with interest on any
  such unpaid amount at the rate of three per cent per annum from the date
  of such certification. Moneys so withheld shall be credited against  the
  amount  of  principal  and interest payable by such municipality for its
  share of the cost of acquisition of such lands.