N.Y.C. Admin. Code § 5-604: § 5-604 Expenditures.

a. No monies included in the revenue sources established pursuant to section 5-602 shall be available for appropriation unless a schedule for the proposed uses of the total projected amount of such revenue sources shall be set forth as a supporting schedule to the preliminary budget required to be presented by the mayor pursuant to charter section two hundred thirty-six, and as a supporting schedule to the executive budget required to be presented by the mayor pursuant to charter section two hundred thirty-six, and as a supporting schedule to the executive budget required to be presented by the mayor pursuant to charter section two hundred fifty. Such schedule shall indicate each agency and unit of appropriation to which amounts are proposed to be appropriated, and shall indicate by unit of appropriation the intended uses of such amounts and the objectives to be met.

b. The monies so available for appropriation shall be spent only in accordance with applicable state law and charter sections two hundred fifty-four, two hundred fifty-five, and two hundred fifty-six, or in accordance with charter sections one hundred seven or two hundred sixteen. If any source within the account accrues revenues in excess of the amount projected in the adopted budget to be received from such source, such excess revenues may not be expended except in accordance with such charter sections, and for the purpose of section one hundred seven of the charter shall be deemed new revenues pursuant to subdivision e of section one hundred seven of the charter.