N.Y. Educ. Law § 3653*2

* § 3653. Reserves funded by resolution. In addition to any other\nrequirements, no monies shall be paid or transferred into any reserve\nfund, established pursuant to this chapter or any other chapter of law,\nfor the purpose of increasing the funding of such reserve fund, unless\nexpressly authorized by a resolution of the board of education or\ntrustees of a school district.\n * NB There are 2 § 3653's\n