New York Laws
Article 7 - Finance
365 - Contingent Funds.

(a) Shall not exceed ten per centum of the total of the amounts
otherwise appropriated for the purpose for which such fund is
established; and
(b) Shall be raised by a tax levied only upon such real estate as
shall be liable to taxation for the purpose for which such fund is
established.
4. The board of supervisors by resolution pursuant to section three
hundred sixty-three may at any time appropriate all or any part of the
moneys in a contingent fund established pursuant to subdivision three of
this section for the purpose for which the contingent fund was
established. Moneys in the contingent fund shall be used for no other
purpose.