{"data":{"id":"us-nyc/n.y.c.-charter-227","jurisdiction":"us-nyc","citation":"N.Y.C. Charter § 227","heading":"Section 227. Spending pursuant to appropriations.","body":"a. No money, except for grants or gifts from private entities, shall be paid from any fund under the management of the city, or any fund under the management of any agency or officer of the city, or any other entity the majority of the members of whose board are city officials or are appointed directly or indirectly by city officials, except in pursuance of an appropriation by the council or other specific legal authorization; provided, however, that\n\n(1) if at any time the council shall fail to make an appropriation for the payment of debt service on any debts of the city as they fall due, or for the payments to the several sinking funds, the commissioner of finance shall set apart, from the first revenues thereafter received applicable to the general fund of the city, a sum sufficient to pay such amounts and shall so apply such sum; and\n\n(2) money, the ownership and equitable title of which belongs to an individual, corporation, organization or government other than the city and which is being held by any agency or officer of the city pending transfer of such money to such individual, corporation, organization or government in accordance with the terms and conditions pursuant to which it was placed in the custody of such agency or officer, may be transferred to such individual, corporation, organization or government by such agency or officer without an appropriation by law, provided such transfers are made in accordance with such terms and conditions; and\n\n(3) money or other financial resources may only be transferred from one fund to another without specific statutory authorization for such a transfer if that money or those other financial resources are being loaned temporarily to such other fund and an accurate accounting and reporting of the balance of financial resources in each fund and of the amount due by each fund to each other fund is made at the end of each month; and\n\n(4) grants or gifts from private entities exempt from the requirements of this section, and expenditures of such funds, shall be subject to disclosure, at least annually, by the responsible agency, officer or entity in a form and containing such information as the mayor shall prescribe for this purpose by rule.\n\nb. The head of each agency of the city, and each entity the majority of the members of whose board are city officials or individuals appointed directly or indirectly by city officials, shall, on or before the fifteenth day of October in each year, submit to the mayor and the council, in such form as the mayor shall prescribe, a statement of the sources, amounts and disposition of all money received by such agency or entity, or by a unit or officer of such agency during the preceding fiscal year, other than (i) money appropriated for the use of such agency or entity by the council, or (ii) money paid by such agency or entity into the city treasury and reported in the annual report of the comptroller for such fiscal year. The mayor shall ensure that copies of such statements are available for public inspection, and shall designate a city officer to maintain copies of such statements for such purpose.","path":["New York City Charter","Chapter 10: Budget Process"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Charter/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:59Z","sha256":"ebc1599682ee698274c93c38ed029094be0a868fd24fc33988e6d7b69fb7fc1e","source_id":"us-nyc","stale":true,"prev":"us-nyc/n.y.c.-charter-226","next":"us-nyc/n.y.c.-charter-228"},"notice":"GroundRules: Original legal text. Not legal advice."}