§ 366. Unanticipated revenues; unappropriated cash surplus. 1. The
board of supervisors by resolution pursuant to section three hundred
sixty-three may at any time appropriate for any lawful purpose the
unanticipated revenues or unappropriated unreserved fund balance within
a particular fund, but only to the extent, in each case, that the total
of all revenues of such fund recognized or reasonably expected to be
recognized in the fiscal year, together with unappropriated unreserved
fund balance, exceeds the total of all revenues of such fund as
estimated in the budget, including appropriated fund balance.

2. Notwithstanding the provisions of subdivision one of this section,
grants in aid from the state and federal governments, other gifts which
are required to be expended for particular objects or purposes and
insurance proceeds for the loss, theft, damage or destruction of real or
personal property, when proposed to be used or applied to repair or
replace such property, may be appropriated by resolution of the board of
supervisors at any time for such objects or purposes.