Section 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.