§ 350. Application of article. This article shall apply to every county except a county wholly contained within a city and except a county containing a population of four hundred thousand or more as shown by the federal census of nineteen hundred fifty.
§ 351. Definitions. For the purposes of this article the following terms are defined as follows: 1. “Administrative unit” shall mean an office, department, division, bureau, board or commission, or any other agency of county government. 2. “Authorized agency” shall mean a corporation, association, institution or agency authorized to receive and expend county moneys. 3. […]
§ 352. Fiscal year. The fiscal year of a county shall begin with the first day of January and end with the thirty-first day of December in each year.
§ 353. Submission of estimates. 1. The head of each administrative unit shall submit annually to the budget officer on or before the first day of October, an estimate of revenues and expenditures of such administrative unit for the ensuing fiscal year. The budget officer annually may require that such estimates be so submitted on […]
§ 354. Preparation and filing of tentative budget. 1. The budget officer, upon receipt of the estimates of the various administrative units and the requests for an appropriation of the several authorized agencies, shall proceed to make such review and investigation of such estimates and requests and conduct such hearings of heads of administrative units […]
§ 355. Contents of tentative budget. 1. The tentative budget as submitted to the board of supervisors shall contain the following: (a) A statement of the several amounts recommended as necessary to be appropriated for conducting the business of the county and for other purposes contemplated by this chapter and otherwise by law for the […]
§ 356. Appropriation resolution. The budget officer shall file with the tentative budget and the budget message, if any, a proposed appropriation resolution referring to the tentative budget and making provision for the conduct of the county government for the ensuing fiscal year. The appropriations set forth in such proposed resolution shall be classified by […]
§ 357. Review of tentative budget. 1. A standing committee of members of the board of supervisors shall be designated or created for the purpose of reviewing tentative budgets filed with the clerk of such board pursuant to section three hundred fifty-four. 2. Upon the filing of the tentative budget with the clerk of the […]
§ 358. Revision of tentative budget. 1. After the filing of the report of the committee designated or created to review the tentative budget or after the expiration of the time prescribed for the filing of such report, the board of supervisors, by resolution, may change, alter and revise the tentative budget, provided that: (a) […]
§ 359. Public hearing; distribution of tentative budget. Before the final adoption of the budget, the board of supervisors shall hold a public hearing on the tentative budget with such changes, alterations and revisions, as shall have been made therein by such board pursuant to section three hundred fifty-eight. The clerk of the board of […]
§ 360. Adoption of budget; appropriation resolution; tax. 1. After completion of the public hearing required by section three hundred fifty-nine the board of supervisors, by resolution, may further change, alter and revise the tentative budget, subject, however, to the conditions and restrictions imposed by section three hundred fifty-eight. 2. The tentative budget as changed, […]
§ 361. Failure to make appropriations. In the event that the board of supervisors shall fail to finally adopt a budget for the ensuing fiscal year on or before December twentieth, the tentative budget, with such changes, alterations and revisions as shall have been made by resolution of the board of supervisors, shall constitute the […]
§ 361-a. Expenses of boards of elections outside New York City; apportionment of. The board of elections in each county, outside of the city of New York, on or before the fifteenth day of December and not earlier than the first day of October, in each year, shall certify to the clerk of the legislative […]
§ 362. General budgetary controls. 1. A separate account shall be kept of each appropriation by the chief fiscal officer. Each such account shall show the amount appropriated, the amount encumbered but remaining unexpended, the several amounts expended therefrom and the unencumbered balance. 2. Whenever any liability of any nature shall be incurred for or […]
§ 363. Supplemental appropriations. The board of supervisors, during a fiscal year, by resolution, may make additional appropriations or increase existing appropriations, the funds therefor to be provided from any unencumbered balances in appropriations pursuant to section three hundred sixty-four of this article, the contingent funds pursuant to section three hundred sixty-five of this article, […]
§ 364. Unencumbered balances. The board of supervisors by resolution pursuant to section three hundred sixty-three may at any time reappropriate for any lawful purpose all or any part of the unencumbered balance of an existing appropriation.
§ 365. Contingent funds. 1. The budget officer may, and shall when required by resolution of the board of supervisors, include in the tentative budget an amount recommended as necessary to be appropriated for a general contingent fund. The amount which may be appropriated for such purpose shall not exceed the sum of thirty-five thousand […]
§ 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 […]
§ 368. Lapse of appropriations. Each appropriation, to the extent that it shall not have been expended or encumbered, shall lapse at the close of the fiscal year for which made, except that an appropriation for a capital project shall continue in force until the purposes for which it was made shall have been accomplished […]
§ 369. Audit and payment of claims. 1. No claim, account or demand against a county shall be audited or paid unless it is a lawful county charge. 2. Except as otherwise provided by law, every claim for the payment of money shall be audited by the board of supervisors and shall be in writing […]
