100 – Application.
§ 100. Application. This article shall apply to all towns.
101 – Fiscal Year.
§ 101. Fiscal year. The fiscal year of all towns shall begin on the first day of January and end on the thirty-first day of December in each year.
102 – Budget System.
§ 102. Budget system. The provisions of section one hundred two to section one hundred fifteen, inclusive, shall be known as the budget system.
103 – Definitions.
§ 103. Definitions. For the purpose of this article, the following terms shall be defined as follows: 1. “Administrative unit” shall mean an office, department, division, bureau, board, commission, district, or other agency of town government, but shall exclude a fire district. 2. “Budget officer” shall mean the supervisor or, in towns which have more […]
104 – Submission of Estimates.
§ 104. Submission of estimates. 1. The head of each administrative unit, except as otherwise provided in section two hundred two-a of this chapter, shall submit on or before the twentieth day of September to the budget officer an estimate of revenues and expenditures of such administrative unit for the ensuing year. In towns in […]
105 – Fire District Estimates and Budget.
§ 105. Fire district estimates and budget. 1. The board of commissioners of each fire district shall submit the fire district budget on or before the seventh day of November to the budget officer. The fire district budget shall be in the form prescribed by and pursuant to subdivision one of section one hundred seven […]
106 – Preparation, Filing and Review of Tentative and Preliminary Budgets.
§ 106. Preparation, filing and review of tentative and preliminary budgets. 1. The budget officer, upon receipt of the estimates of the various administrative units, shall review the estimates and may confer with the head of any such unit in regard to such estimates. He may require the head of any such unit to furnish […]
107 – Contents of Preliminary Budget.
§ 107. Contents of preliminary budget. 1. The preliminary budget shall be in the format prescribed by the state comptroller. The preliminary budget shall show by funds (a) proposed appropriations and estimated revenues in accordance with the classification of accounts prescribed by the state comptroller pursuant to article three of the general municipal law, (b) […]
108 – Public Hearing.
§ 108. Public hearing. The town board shall hold a public hearing on the preliminary budget showing such changes, alterations and revisions as shall have been made therein by such board pursuant to subdivision three of section one hundred six of this chapter. Such hearing shall be held on or before the Thursday immediately following […]
109 – Final Revision and Adoption of Budget.
§ 109. Final revision and adoption of budget. 1. After the public hearing, the town board may further change, alter and revise the preliminary budget, subject, however, to the requirements of subdivision one of section one hundred seven of this chapter. 2. The preliminary budget as submitted or amended shall be finally adopted by resolution […]
110 – Encumbering Appropriations.
§ 110. Encumbering appropriations. The head of each administrative unit shall file a list of unpaid obligations with the supervisor at the close of the fiscal year. The supervisor shall encumber the applicable appropriation account balances to the extent of such unpaid obligations. The town board may provide for the encumbering of appropriation accounts at […]
111 – Lapse of Appropriations.
§ 111. Lapse of appropriations. 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 accomplished […]
112 – Supplemental Appropriations; Unappropriated Unreserved Fund Balances.
§ 112. Supplemental appropriations; unappropriated unreserved fund balances. 1. The town board, during a fiscal year, by resolution, may make additional appropriations or increase existing appropriations and shall provide for the financing thereof. Moneys therefor may be provided from the unexpended balance of an appropriation, from the appropriation for contingencies, from unappropriated unreserved fund balance […]
113 – Transfers From General Purpose Funds to Other Funds.
§ 113. Transfers from general purpose funds to other funds. Notwithstanding any other provision of law, the town board may, by resolution, authorize the transfer of surplus moneys, contingent appropriations, and unexpended balances (1) from the fund maintained for general town purposes and comprised of moneys which, if raised by taxes, would be raised by […]
114 – Interest Charges Against Districts.
§ 114. Interest charges against districts. The town board may include in the annual budget a charge against any district for the amount of any interest paid or to be paid upon moneys borrowed for district purposes in anticipation of the receipt of taxes, assessments and revenues of any such district.
115 – Tax Levy.
§ 115. Tax levy. The town clerk shall prepare and certify in duplicate a copy of the annual budget as adopted by the town board, together with the estimates, if any, adopted pursuant to section two hundred two-a of this chapter. The town clerk shall then affix to each such copy of the annual budget […]
116 – Town Charges.
§ 116. Town charges. Except as herein otherwise provided, towns may incur obligations for any purpose necessary to give effect to the powers herein granted, including but not limited to the following: 1. The compensation of town officers and employees, and all expenses necessarily incurred for the use and benefit of the town, and when […]
117 – Certain Contracts and Expenditures Prohibited.
§ 117. Certain contracts and expenditures prohibited. Except as authorized by law, no officer, board, department or commission shall during any fiscal year expend or contract to be expended any money or incur any liability or enter into any contract which by its terms involves the expenditure of money for any purpose, unless provision therefor […]
118 – Form of Claims.
§ 118. Form of claims. 1. Except as otherwise provided by this section, no claim against a town, except for a fixed salary, for compensation for services of officers or employees regularly engaged by the town at agreed wages by the hour, day, week, month or year, for the principal of or interest on indebtedness, […]
119 – Audit of Claims and Issuance of Warrants.
§ 119. Audit of claims and issuance of warrants. 1. In a town in which there is no town comptroller, the town clerk shall cause each claim presented to the town board for audit to be numbered consecutively, beginning with the number one in each year and to be stamped or otherwise marked with the […]