N.Y. CNT Law § 366

§ 366. Unanticipated revenues; unappropriated cash surplus. 1. The\nboard of supervisors by resolution pursuant to section three hundred\nsixty-three may at any time appropriate for any lawful purpose the\nunanticipated revenues or unappropriated unreserved fund balance within\na particular fund, but only to the extent, in each case, that the total\nof all revenues of such fund recognized or reasonably expected to be\nrecognized in the fiscal year, together with unappropriated unreserved\nfund balance, exceeds the total of all revenues of such fund as\nestimated in the budget, including appropriated fund balance.\n 2. Notwithstanding the provisions of subdivision one of this section,\ngrants in aid from the state and federal governments, other gifts which\nare required to be expended for particular objects or purposes and\ninsurance proceeds for the loss, theft, damage or destruction of real or\npersonal property, when proposed to be used or applied to repair or\nreplace such property, may be appropriated by resolution of the board of\nsupervisors at any time for such objects or purposes.\n