2010 New York Code
TWN - Town
Article 8 - (100 - 125) FINANCES
113 - Transfers from general purpose funds to other funds.

§   113.   Transfers  from  general  purpose  funds  to  other  funds.
  Notwithstanding any other provision of  law,  the  town  board  may,  by
  resolution,   authorize  the  transfer  of  surplus  moneys,  contingent
  appropriations, and unexpended balances
    (1) from the fund maintained for general town purposes  and  comprised
  of  moneys which, if raised by taxes, would be raised by taxes levied on
  property in the entire area of the town, to any of the funds or accounts
  authorized by section one hundred  forty-one  of  the  highway  law  and
  comprised  of moneys which, if raised by taxes, would be raised by taxes
  levied on property in the entire area of the town; and,
    (2) from the fund maintained for general town purposes  and  comprised
  of  moneys  which,  if  raised by taxes, would be raised by taxes levied
  solely on property in the area of the town outside of villages,  to  any
  of  the funds or accounts authorized by section one hundred forty-one of
  the highway law which are comprised of moneys which, if raised by taxes,
  would be raised by taxes levied solely on property in such area.