{"data":{"id":"us-nyc/n.y.c.-charter-388","jurisdiction":"us-nyc","citation":"N.Y.C. Charter § 388","heading":"Section 388. Financial management.","body":"a. The heads of mayoral agencies shall supervise the execution and management of all expenditures of their respective agencies.\n\nb. They shall prepare and transmit budget estimates of the agency as prescribed by the charter, and other laws, and fulfill all other requirements of the budget preparation, adoption, modification, and administration process as set forth in the charter.\n\nc. In accordance with the methods prescribed by the comptroller pursuant to subdivision h of section ninety-three of the charter and subject to the comptroller's power to suspend or withdraw such authority in accordance with the provisions of that subdivision, heads of mayoral agencies shall prepare and audit vouchers before payment, prepare and audit payrolls, receive and inspect goods and forward bills to the comptroller for payment and record, report and account for such payments.\n\nd. In accordance with the standards and procedures prescribed by the comptroller pursuant to subdivision m of section ninety-three, heads of mayoral agencies shall maintain a system of uniform accounting and reporting for their agencies.","path":["New York City Charter","Chapter 16: Heads of Mayoral Agencies"],"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":"961fea03480d9455233d0e88b5c36fac77ba9380a29ffa24070cdc4ff030b387","source_id":"us-nyc","stale":true,"prev":"us-nyc/n.y.c.-charter-387","next":"us-nyc/n.y.c.-charter-389"},"notice":"GroundRules: Original legal text. Not legal advice."}