New York Laws
Article 74 - Reserve Funds
3653*2 - Reserves Funded by Resolution.

* § 3653. Reserves funded by resolution. In addition to any other
requirements, no monies shall be paid or transferred into any reserve
fund, established pursuant to this chapter or any other chapter of law,
for the purpose of increasing the funding of such reserve fund, unless
expressly authorized by a resolution of the board of education or
trustees of a school district.

* NB There are 2 § 3653's