2019 New York Laws
GMU - General Municipal
Article 2 - General Municipal Finances
6-F - Snow and Ice Removal and Road Repair Reserve Funds for Municipal Corporations.

§  6-f.  Snow  and  ice  removal  and  road  repair  reserve funds for
  municipal  corporations.  1.  The  governing  board  of  any   municipal
  corporation  may  establish  a  special fund which shall be known as the
  snow and ice removal and road repair  reserve  fund  of  such  municipal
  corporation.  There  may  be  paid  into  such  fund an amount as may be
  provided therefor by budgetary appropriation or such revenues as are not
  required by law to be paid into any other fund or account.
2. In cases of emergency, moneys in such fund may be expended pursuant
  to a resolution approved by not less than two-thirds of the  members  of
  the governing body of such municipal corporation providing that not less
  than  one-half  of  the moneys so expended shall be repaid in the fiscal
  year immediately following the fiscal year in  which  such  moneys  were
  expended  and  the  total amount shall be repaid not later than the last
  day of the second fiscal year succeeding the fiscal year  in  which  the
  moneys  were  expended.  Prior  to the adoption of any other resolution,
  act, ordinance or local law by the governing  board  of  such  municipal
  corporation,  appropriating  money  from  such fund, the governing board
  shall cause to be published in the official newspaper or newspapers,  if
  any,  or  otherwise  in  a  newspaper  or newspapers designated for such
  purpose,  a  notice  stating  in  substance  that  it  is  proposed   to
  appropriate  a  specified  amount from the snow and ice removal and road
  repair reserve fund for a particular purpose, and that a public  hearing
  on  such  proposed appropriation will be held at a time and place stated
  therein. At least five days shall elapse between the publication of such
  notice and the date specified for the hearing. The hearing shall be held
  at the time and place so specified.
3. Moneys in such fund may be appropriated only:
a. For the removal of snow and ice from the public  thoroughfares  and
  public  places of such municipal corporation, which removal is of a type
  not likely to recur annually or at shorter intervals.
b. For repairing and maintaining roadways to the extent damage to such
  roadways was caused by the removal of snow and ice,  including  but  not
  limited  to repairing potholes and other road surface maintenance, which
  repairs and maintenance are of a type not likely to recur annually or at
  shorter intervals.
c. To a capital reserve fund established pursuant to section six-c, to
  a repair reserve fund established pursuant to section six-d or to a  tax
  stabilization reserve fund established pursuant to section six-e of this
  article.
4.  The  moneys  in  such  fund  shall be deposited and secured in the
  manner provided by section ten of this article. The moneys in such  fund
  so  deposited  shall  be accounted for separate and apart from all other
  funds of the municipal corporation, in the same manner  as  provided  in
  subdivision ten of section six-c of this article. The governing board or
  the chief fiscal officer of such municipal corporation, if the governing
  board  shall  delegate  such  duty to him, may invest the moneys in such
  fund in the manner provided in  section  eleven  of  this  article.  Any
  interest  earned or capital gains realized on the moneys so deposited or
  invested shall accrue to and become part of such fund.
5. The members of the governing board of  such  municipal  corporation
  are  hereby  declared  trustees of such fund and shall be subject to all
  the duties and responsibilities imposed by law  on  trustees,  and  such
  duties   and   responsibilities   may  be  enforced  by  such  municipal
  corporation or by any board, commission,  agency,  officer  or  taxpayer
  thereof.
6.  The  members  of the governing board of such municipal corporation
  shall be guilty of a misdemeanor if they:

a. Authorize a withdrawal from a snow and ice removal and road  repair
  reserve fund for any other purpose except as provided in this section.
b.  Expend  any  money  withdrawn from a snow and ice removal and road
  repair reserve fund for a purpose other than that as  provided  in  this
  section.
7.  Notwithstanding  the  foregoing provisions of this section, in any
  town which is located wholly or partly within the  Adirondack  park  and
  has  within  its  boundaries state lands subject to taxation assessed at
  more than thirty per centum of the total taxable assessed  valuation  of
  the  town  as  determined  from  the  assessment  rolls  of  the town as
  completed  from  time  to  time,  or  in  any  district  corporation  or
  improvement  district  situated  in whole or in part in any such town, a
  snow and  ice  removal  and  road  repair  reserve  fund  shall  not  be
  established  unless the state comptroller, on behalf of the state, shall
  consent thereto, and  in  any  such  town  or  district  corporation  or
  improvement  district no appropriation shall be made from a snow and ice
  removal and road repair reserve fund unless the  state  comptroller,  on
  behalf of the state, shall consent thereto.