New York Laws
Article 10 - Finances
285-A - Transfers Between Highway Fund Accounts.

(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.

Structure New York Laws