N.Y. Second Class Cities Law § 76: Annual appropriations

§ 76. Annual appropriations. When the common council shall have

adopted the final estimate of the board of estimate and apportionment or

said estimate as amended by it, the same shall be entered at large in

its minutes and become a part of its proceedings. The several sums

estimated for expenditures therein shall be and become appropriated in

the amounts and for the several departments, offices and purposes as

therein specified for the said fiscal year. The several sums therein

enumerated as estimated revenues and the moneys necessary to be raised

by tax in addition thereto to pay the expenses of conducting the

business of the city and for the purposes contemplated by this chapter

and otherwise by law, shall be and become applicable in the amounts

therein named for the purposes of meeting said appropriations. In case

the revenues received by the city exceed the amount of such estimated

revenues named in said annual estimate, or in case there remain any

unexpended balances of appropriations made for the support of the city

government or for any other purpose, then such surplus revenues or such

unexpended balances shall, except as otherwise provided by law, remain

upon deposit and be included as a part of the estimated revenues for the

succeeding year. When any moneys or revenues are received by any

officer, board or department of the city, from any source other than by

municipal tax, which are not otherwise appropriated, such moneys or

revenues may be used and applied toward and in addition to the funds

appropriated, as aforesaid, in such manner as in the judgment of the

board of estimate and apportionment may be most beneficial to the city.