§ 112. Supplemental appropriations; unappropriated unreserved fund
balances. 1. The town board, during a fiscal year, by resolution, may
make additional appropriations or increase existing appropriations and
shall provide for the financing thereof. Moneys therefor may be provided
from the unexpended balance of an appropriation, from the appropriation
for contingencies, from unappropriated unreserved fund balance or
unanticipated revenues within a fund or by borrowing pursuant to the
local finance law. For the purposes of this subdivision, unappropriated
unreserved fund balance or unanticipated revenues shall be utilized only
to the extent that the total of all revenues of such fund recognized or
reasonably expected to be recognized in the current fiscal year,
together with unappropriated unreserved fund balance, exceeds the total
of all revenues and appropriated fund balance as estimated in the
budget.

2. If at any time during a fiscal year a town receives moneys from any
source, except from loans, which are not otherwise committed or
appropriated, the town board may direct the supervisor to pay the same
or any part thereof to the treasurer of the county to be applied in
reduction of the amount to be levied for state and county purposes, and
the supervisor shall pay such moneys to the county treasurer prior to
the levy.

3. Notwithstanding the provisions of subdivision one of this section,
grants in aid from the state and federal governments, 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 town
board at any time for such objects and purposes.