§ 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.