N.Y. TWN Law § 112

§ 112. Supplemental appropriations; unappropriated unreserved fund\nbalances. 1. The town board, during a fiscal year, by resolution, may\nmake additional appropriations or increase existing appropriations and\nshall provide for the financing thereof. Moneys therefor may be provided\nfrom the unexpended balance of an appropriation, from the appropriation\nfor contingencies, from unappropriated unreserved fund balance or\nunanticipated revenues within a fund or by borrowing pursuant to the\nlocal finance law. For the purposes of this subdivision, unappropriated\nunreserved fund balance or unanticipated revenues shall be utilized only\nto the extent that the total of all revenues of such fund recognized or\nreasonably expected to be recognized in the current fiscal year,\ntogether with unappropriated unreserved fund balance, exceeds the total\nof all revenues and appropriated fund balance as estimated in the\nbudget.\n 2. If at any time during a fiscal year a town receives moneys from any\nsource, except from loans, which are not otherwise committed or\nappropriated, the town board may direct the supervisor to pay the same\nor any part thereof to the treasurer of the county to be applied in\nreduction of the amount to be levied for state and county purposes, and\nthe supervisor shall pay such moneys to the county treasurer prior to\nthe levy.\n 3. Notwithstanding the provisions of subdivision one of this section,\ngrants in aid from the state and federal governments, gifts which are\nrequired 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 town\nboard at any time for such objects and purposes.\n