N.Y. Highway Law § 285-a: Transfers between highway fund accounts

§ 285-a. Transfers between highway fund accounts. (1) Notwithstanding

any other provisions of law and except as limited by this section, the

town board of any town may, by resolution, authorize the transfer of

moneys between any of the funds or accounts authorized by section one

hundred forty-one of this chapter.

(2) In the case of any town which contains within its boundaries

territory which forms all or part of one or more villages, the town

board shall not authorize the transfer of moneys from any of the funds

or accounts authorized by section one hundred forty-one of this chapter

to any other fund or account authorized by such section unless the fund

or account from which and to which such moneys are proposed to be

transferred are comprised of moneys which, if raised by taxes, would be

raised by taxes levied on property in the identical areas of the town.