§ 5-500 Definitions. For the purposes of this article the following terms shall be defined as follows: l. “Administrative unit” shall mean an office, department, division, bureau, board, commission or other agency or specific activity of village government. 2. “Budget officer” shall mean the mayor or, in a village which has adopted the village manager […]
§ 5-502 Submission of estimates. l. On or before the eighth day of February in each year, or such other date as may be applicable pursuant to section 5-510 of this article, the budget officer shall give written notification to the head of each administrative unit that he shall submit estimates, schedules, and statements as […]
§ 5-504 Preparation and filing of tentative budget. Upon receipt of the estimates of the head of each administrative unit, the budget officer shall prepare a tentative budget. He may also prepare a budget message explaining the main features of the budget and containing such additional information as he may deem advisable. He shall furnish […]
§ 5-506 Form and content of tentative budget. 1. The tentative budget shall consist of the following schedules and statements: a. A schedule of appropriations for all expenses authorized or required by law, other than expenses of operation of a municipal electric, gas or steam utility service, or a water utility for which an annual […]
§ 5-508 Adoption of budget. l. The village clerk shall present the tentative budget to the board of trustees at a regular or special meeting to be held on or before the thirty-first day of March or such other date as may be applicable pursuant to section 5-510 of this article or section 17-1729 of […]
§ 5-510 Change in fiscal years. l. The board of trustees of any village may, by resolution, adopt a fiscal year to commence on the first day of August and end on the thirty-first day of July. If the board of trustees shall so adopt a fiscal year commencing on the first day of August […]
§ 5-512 Financing interim fiscal period. l. Whenever the fiscal year of a village is changed by action of the board of trustees taken pursuant to section 5-510 of this article, the current fiscal year shall be automatically extended to include the interim period between the last day of the current fiscal year and the […]
§ 5-514 Limitation of tax levy. I. The amount which may be raised by general village tax on real estate in any fiscal year for village purposes, shall be the same amount as a village may raise under the provisions of article eight of the constitution. 2. If any joint indebtedness described in title one-A […]
§ 5-516 Lien of special assessment. 1. Any provision of law to the contrary notwithstanding, in any case in which a special or local assessment is levied against real property a lien shall attach as of the time when the assessment is confirmed by the body authorized to finally determine the amount of such assessment, […]
§ 5-518 Collection of special assessments. 1. Any provision of law to the contrary notwithstanding, all special or local assessments levied against real property shall be collected as in this section provided. 2. Whenever an expenditure is made or a contract awarded for a purpose for which bonds cannot be issued and the amount of […]
§ 5-520 General budgetary controls. 1. A separate account shall be kept for each appropriation. Each such account shall show the amount appropriated, the several amounts expended thereform and the unexpended balance. 2. No expenditure shall be made, nor shall any contract which in any manner involves the expenditure of money or the incurring of […]
§ 5-522 Lapse of appropriations. l. Each appropriation to the extent that it shall not have been expended or obligated, 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 […]
§ 5-524 Audit and payment of claims. l. The term “claim”, as used in this section, shall include all bills, accounts and demands for the payment of money, of whatever nature, asserted against the village. 2. In a village which has not established the office of auditor, the board of trustees shall audit all claims […]
§ 5-525 Purchasing of products for public use. Notwithstanding the provisions of section one hundred three of the general municipal law, when purchasing products the officer, board or agency of a village may, wherever recycled products meet contract specifications and the price of such products is reasonably competitive, purchase such products. For the purpose of […]
§ 5-526 Petty cash account. l. The board of trustees may, by resolution, establish a revolving petty cash account for any administrative unit or officer in such amount as is deemed necessary. Any such petty cash account shall continue in existence from year to year until abolished by like action. 2. Expenditures from a petty […]
§ 5-528 Appropriations to maintain municipal conferences and associations. l. The board of trustees of any village is hereby authorized to annually include in the budget and raise by taxation a sum to meet its proportionate share of the actual and necessary expenses of maintaining and continuing the conference of mayors and other municipal officials […]
§ 5-530 Villages authorized to impose taxes on utilities. 1. Notwithstanding any other provisions of law to the contrary, any village is hereby authorized and empowered to adopt and amend local laws imposing in any such village a tax such as was imposed by section one hundred eighty-six-a of the tax law, in effect on […]
§ 5-532 Inconsistent local laws. No local laws shall be adopted changing, amending or superseding any of the provisions of this article.
