N.Y. County Law § 362: General budgetary controls

§ 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 by an

administrative unit, the head of such unit shall file in the office of

the chief fiscal officer a written statement signed by him or his

authorized agent setting forth the nature and amount of the liability,

or an estimate thereof if the exact amount is unknown, and the

appropriation against which it is chargeable; provided that the state

comptroller may prescribe, as a part of a uniform system of keeping

accounts for counties, that such written statements need not be filed in

those cases where he shall determine that compliance with the

requirements of this subdivision would be impractical.

3. No expenditure, or contract which in any manner involves the

expenditure of money or the incurring of any pecuniary liability, shall

be made or entered into by any administrative unit, officer or employee,

unless an amount has been appropriated and is available therefor or has

been authorized to be borrowed pursuant to the local finance law. No

fund or appropriation account shall be overdrawn at any time; nor shall

one fund or appropriation account be drawn upon to pay any claim

chargeable to another. Nothing in this subdivision shall prevent the

making of a contract or lease for a term exceeding one year when

authorized by law; nor shall anything in this subdivision require a

county which has entered into a contract or lease for a term exceeding

one year to pay during the current fiscal year any amounts larger than

those which become due and owing during that year under the terms of

such lease or contract.

4. Whenever during a fiscal year it shall appear probable to the

budget officer that the moneys available for such year will be

insufficient to meet the amounts appropriated, he shall forthwith notify

the board of supervisors of this fact, stating the probable amount of

such deficiency in funds. The budget officer may include his

recommendations as to the action which should be taken. The board of

supervisors after such investigation as is deemed necessary may reduce

any appropriation or appropriations by resolution so as to prevent the

making of expenditures in excess of moneys available. Nothing in this

subdivision shall permit the reduction of an appropriation below the

minimum amount required by law to be appropriated, nor shall any

appropriation be reduced by more than the unencumbered balance therein.

This subdivision shall not apply to counties adopting the provisions of

section three hundred seventy-five.