N.Y. CNT Law § 365

§ 365. Contingent funds. 1. The budget officer may, and shall when\nrequired by resolution of the board of supervisors, include in the\ntentative budget an amount recommended as necessary to be appropriated\nfor a general contingent fund. The amount which may be appropriated for\nsuch purpose shall not exceed the sum of thirty-five thousand dollars\nplus a sum not exceeding three per centum of the amount by which the\ntotal amount of the estimated expenditures for general county purposes\nfor the ensuing fiscal year, exclusive of the amounts appropriated to\npay debt service, is in excess of five hundred thousand dollars.\n 2. The board of supervisors by resolution may at any time appropriate\nall or any part of the moneys in the general contingent fund for general\ncounty purposes pursuant to section three hundred sixty-three.\n 3. Whenever taxes to meet appropriations for a county purpose may be\nraised only upon taxable real estate in a district or area less than the\narea of the county, the budget officer may, and shall when required by\nresolution of the board of supervisors, include in the tentative budget\nan amount recommended as necessary to be appropriated for a contingent\nfund for such purpose. The amount appropriated for any such contingent\nfund:\n (a) Shall not exceed ten per centum of the total of the amounts\notherwise appropriated for the purpose for which such fund is\nestablished; and\n (b) Shall be raised by a tax levied only upon such real estate as\nshall be liable to taxation for the purpose for which such fund is\nestablished.\n 4. The board of supervisors by resolution pursuant to section three\nhundred sixty-three may at any time appropriate all or any part of the\nmoneys in a contingent fund established pursuant to subdivision three of\nthis section for the purpose for which the contingent fund was\nestablished. Moneys in the contingent fund shall be used for no other\npurpose.\n