Section 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.