2010 New York Code
WKC - Workers' Compensation
Article 5 - (60 - 75-A) COUNTY SELF-INSURANCE PLAN
69 - Reserve.

§  69.  Reserve. 1. The board of supervisors in connection with a plan
  may by local law establish a  self-insurance  reserve.  Such  local  law
  shall  prescribe the maximum amount which may be contributed to any such
  reserve.
    2. The committee or administrator may  at  any  time  in  its  or  his
  discretion  expend  moneys  in  such reserve to pay any liability of the
  plan.
    3. The committee or administrator may direct the county  treasurer  to
  invest  moneys  in  any such reserve in the manner prescribed by section
  eleven of the general municipal law.
    4. In the event of abandonment of a plan, all moneys remaining in such
  reserve in excess of an amount sufficient to  satisfy  all  accrued  and
  contingent  liabilities,  shall  be refunded to the participants in such
  manner as may  be  provided  by  local  law  adopted  by  the  board  of
  supervisors.