N.Y. County Law § 355: Contents of tentative budget

§ 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

ensuing fiscal year. Such statement shall be classified by funds and

administrative units which shall be subdivided according to units of

organization and shall itemize the character and object of expenditure.

(b) A statement of the several amounts recommended to be appropriated

for authorized agencies.

(c) A statement of the amount required for payment of interest on and

amortization of or redemption of indebtedness of the county during the

ensuing fiscal year.

(d) A statement of the amount recommended as necessary to be

appropriated for the payment of judgments against the county payable

during the ensuing fiscal year.

(e) A statement of the amounts needed to provide for uncollectible and

uncollected real property taxes.

(f) A statement of the estimated amount of revenues to be received by

the county during the ensuing fiscal year, other than the proceeds of

the tax on real estate levied for such fiscal year. Such statement shall

be classified to show receipts by funds, administrative units and

sources of revenue.

(g) A statement of the fund balance for each fund estimated to be on

hand at the close of the current fiscal year, together with a breakdown

of such fund balance estimated for encumbrances, amounts appropriated

for the ensuing fiscal year's budget, amounts reserved for stated

purposes pursuant to law, including reserve funds established pursuant

to the general municipal law, and the remaining estimated unappropriated

unreserved fund balance for each fund, provided that the remaining

estimated unappropriated unreserved fund balance for each fund shall not

exceed a reasonable amount, consistent with prudent budgeting practices,

necessary to ensure the orderly operation of county government and the

continued provision of services, taking into account factors including,

but not limited to, the size of the fund, cash flows, the certainty with

which the amounts of revenues and expenditures can be estimated, and the

county's experience in prior fiscal years.

(h) A statement of the amount of any sinking fund which is available

and which is required to be applied to the payment of the principal of

and interest on any indebtedness of the county falling due during the

ensuing fiscal year.

(i) A statement for each reserve fund established pursuant to article

two of the general municipal law, showing the amount therein, the

purpose for which established and the amounts, if any, recommended to be

spent therefrom during the ensuing fiscal year to meet appropriations

for such fiscal year. A requirement of law that an expenditure from any

such reserve fund be subject to a permissive or mandatory referendum

shall not prevent the inclusion of a recommendation for such expenditure

in the tentative budget.

2. The tentative budget shall not include moneys received or estimated

to be received by the county and held by it as agent or trustee for

payment to the state or to any political subdivision, provided, however,

that such moneys shall be included in the tentative budget if they are

to be raised by tax levied by the board of supervisors.

3. The tentative budget shall be subdivided into the following:

(a) A schedule of recommended appropriations, containing the

statements required by paragraphs (a) to (e), inclusive, of subdivision

one of this section, so arranged as to show in parallel columns the

following comparative information: (1) expenditures for the last

completed fiscal year; (2) appropriations for the current fiscal year,

reflecting supplemental appropriations to a date not more than

forty-five days prior to the filing of the tentative budget with the

clerk of the board of supervisors; (3) the amounts requested to be

appropriated by administrative units and authorized agencies for the

ensuing fiscal year; and (4) the budget officer's recommended

appropriations for the ensuing fiscal year.

(b) A schedule of estimated revenues other than real estate taxes to

be levied, containing the statements required by paragraph (f) of

subdivision one of this section, so arranged as to show in parallel

columns the following comparative information: (1) revenues for the

last completed fiscal year; (2) estimated revenues for the current

fiscal year as modified to a date not more than forty-five days prior to

the filing of the tentative budget with the clerk of the board of

supervisors; and (3) the budget officer's estimate of revenues for the

ensuing fiscal year.

(c) A schedule of estimated fund balances and the amounts thereof to

be appropriated in the ensuing fiscal year's budget.

(d) A schedule of reserve funds containing the statements required by

paragraph (i) of subdivision one of this section.

(e) An exhibit showing the computation of the amount or amounts to be

levied on real estate.

4. A supplemental statement shall be included at the end of the

tentative budget which shall set forth the indebtedness of the county

evidenced by bonds and notes, including indebtedness authorized and

unissued, as of a date not more than forty-five days prior to the filing

of the tentative budget with the clerk of the board of supervisors.

5. The tentative budget shall include any other matter which the board

of supervisors by resolution or by action taken pursuant to section

three hundred seventy-six may require or which the budget officer deems

advisable.