reglab/statecodes huggingface dataset:
2023 New York Laws › CNT - County › Article 6-A - Local Enhanced Wireless 911 Program › 335 - County of Tompkins Enhanced 911 Emergency Telephone System.

* §  335.  County of Tompkins enhanced 911 emergency telephone system.
  1.   Notwithstanding the provisions of any  law  to  the  contrary,  the
  county  of Tompkins acting through its local county legislative body, is
  hereby authorized and empowered to adopt, amend or repeal local laws  to
  impose a surcharge, in addition to the surcharge established and imposed
  under section three hundred three of the county law, in an amount not to
  exceed  sixty-five  cents  per access line per month on the customers of
  every service supplier within such municipality to  pay  for  the  costs
  associated    with    obtaining,    operating    and   maintaining   the
  telecommunication equipment and telephone services needed to provide  an
  enhanced 911 (E911) emergency telephone system to serve such county.
2.  Any  such  local  law shall state the amount of the surcharge, the
  date on which the service supplier shall begin to add such surcharge  to
  the  billings  of its customers and, to the extent practicable, the date
  on which such E911 service is to begin. Such local law may authorize the
  service supplier to begin billing its customers for such surcharge prior
  to the date the E911 system service is to begin.
3. Any service supplier within a  municipality  which  has  imposed  a
  surcharge  pursuant  to  the provisions of this section shall be given a
  minimum of forty-five days written notice prior to  the  date  it  shall
  begin to add such surcharge to the billings of its customers or prior to
  any modification to or change in the surcharge amount.
4.  The  surcharge  established  pursuant  to  the  provisions of this
  section shall be imposed on a per access line basis on all current bills
  rendered for local exchange access service within the 911 service area.
5. No such surcharge shall be  imposed  upon  more  than  seventy-five
  exchange access lines per customer per location.
6.  Lifeline  customers,  a  public safety agency and any municipality
  which has enacted a local law pursuant to the provisions of this section
  shall be exempt from any surcharge imposed under this section.
* NB Repealed July 11, 2029
2023 New York Laws › CNT - County › Article 6-A - Local Enhanced Wireless 911 Program › 336 - County of Broome Enhanced 911 Emergency Telephone System.

* §  336. County of Broome enhanced 911 emergency telephone system. 1.
  Notwithstanding the provisions of any law to the contrary, the county of
  Broome acting through its  local  county  legislative  body,  is  hereby
  authorized  and empowered to adopt, amend or repeal local laws to impose
  a surcharge, in addition to the surcharge established and imposed  under
  section  three hundred three of this chapter, in an amount not to exceed
  one dollar and thirty cents per access line per month on  the  customers
  of  every service supplier within such municipality to pay for the costs
  associated   with   obtaining,    operating    and    maintaining    the
  telecommunication  equipment and telephone services needed to provide an
  enhanced 911 (E911) emergency telephone system to serve such county.
2. Any such local law shall state the amount  of  the  surcharge,  the
  date  on which the service supplier shall begin to add such surcharge to
  the billings of its customers and, to the extent practicable,  the  date
  on which such E911 service is to begin. Such local law may authorize the
  service supplier to begin billing its customers for such surcharge prior
  to the date the E911 system service is to begin.
3.  Any  service  supplier  within  a municipality which has imposed a
  surcharge pursuant to the provisions of this section shall  be  given  a
  minimum  of  forty-five  days  written notice prior to the date it shall
  begin to add such surcharge to the billings of its customers or prior to
  any modification to or change in the surcharge amount.
4. The surcharge  established  pursuant  to  the  provisions  of  this
  section shall be imposed on a per access line basis on all current bills
  rendered for local exchange access service within the 911 service area.
5.  No  such  surcharge  shall  be imposed upon more than seventy-five
  exchange access lines per customer per location.
6. Lifeline customers, a public safety  agency  and  any  municipality
  which has enacted a local law pursuant to the provisions of this section
  shall be exempt from any surcharge imposed under this section.
* NB There are 2 § 336's
* NB Repealed July 27, 2029
2023 New York Laws › CNT - County › Article 6-A - Local Enhanced Wireless 911 Program › 336*2 - County of Madison Enhanced 911 Emergency Telephone System.

* § 336. County of Madison enhanced 911 emergency telephone system. 1.
  Notwithstanding the provisions of any law to the contrary, the county of
  Madison  acting  through  its  local  county legislative body, is hereby
  authorized and empowered to adopt, amend or repeal local laws to  impose
  a  surcharge, in addition to the surcharge established and imposed under
  section three hundred three of this chapter, in an amount not to  exceed
  sixty-five  cents  per  access  line per month on the customers of every
  service  supplier  within  such  municipality  to  pay  for  the   costs
  associated    with    obtaining,    operating    and   maintaining   the
  telecommunication equipment and telephone services needed to provide  an
  enhanced 911 (E911) emergency telephone system to serve such county.
2.  Any  such  local  law shall state the amount of the surcharge, the
  date on which the service supplier shall begin to add such surcharge  to
  the  billings  of its customers and, to the extent practicable, the date
  on which such E911 service is to begin. Such local law may authorize the
  service supplier to begin billing its customers for such surcharge prior
  to the date the E911 system service is to begin.
3. Any service supplier within a  municipality  which  has  imposed  a
  surcharge  pursuant  to  the provisions of this section shall be given a
  minimum of forty-five days written notice prior to  the  date  it  shall
  begin to add such surcharge to the billings of its customers or prior to
  any modification to or change in the surcharge amount.
4.  The  surcharge  established  pursuant  to  the  provisions of this
  section shall be imposed on a per access line basis on all current bills
  rendered for local exchange access service within the 911 service area.
5. No such surcharge shall be  imposed  upon  more  than  seventy-five
  exchange access lines per customer per location.
6.  Lifeline  customers,  a  public safety agency and any municipality
  which has enacted a local law pursuant to the provisions of this section
  shall be exempt from any surcharge imposed under this section.
* NB There are 2 § 336's
* NB Repealed December 20, 2029
2023 New York Laws › CNT - County › Article 6-A - Local Enhanced Wireless 911 Program › 337 - County of Tioga Enhanced 911 Emergency Telephone System.

* §  337.  County of Tioga enhanced 911 emergency telephone system. 1.
  Notwithstanding the provisions of any law to the contrary, the county of
  Tioga acting through  its  local  county  legislative  body,  is  hereby
  authorized  and empowered to adopt, amend or repeal local laws to impose
  a surcharge, in addition to the surcharge established and imposed  under
  section  three hundred three of this chapter, in an amount not to exceed
  one dollar per access line per month on the customers of  every  service
  supplier  within  such municipality to pay for the costs associated with
  obtaining, operating and maintaining the telecommunication equipment and
  telephone services needed to provide an enhanced  911  (E911)  emergency
  telephone system to serve such county.
2.  Any  such  local  law shall state the amount of the surcharge, the
  date on which the service supplier shall begin to add such surcharge  to
  the  billings  of its customers and, to the extent practicable, the date
  on which such E911 service is to begin. Such local law may authorize the
  service supplier to begin billing its customers for such surcharge prior
  to the date the E911 system service is to begin.
3. Any service supplier within a  municipality  which  has  imposed  a
  surcharge  pursuant  to  the provisions of this section shall be given a
  minimum of forty-five days written notice prior to  the  date  it  shall
  begin to add such surcharge to the billings of its customers or prior to
  any modification to or change in the surcharge amount.
4.  The  surcharge  established  pursuant  to  the  provisions of this
  section shall be imposed on a per access line basis on all current bills
  rendered for local exchange access service within the 911 service area.
5. No such surcharge shall be  imposed  upon  more  than  seventy-five
  exchange access lines per customer per location.
6.  Lifeline  customers,  a  public safety agency and any municipality
  which has enacted a local law pursuant to the provisions of this section
  shall be exempt from any surcharge imposed under this section.
* NB Repealed November 3, 2031
2023 New York Laws › CNT - County › Article 6-A - Local Enhanced Wireless 911 Program › 338 - County of Albany Enhanced 911 Emergency Telephone System.

* §  338. County of Albany enhanced 911 emergency telephone system. 1.
  Notwithstanding the provisions of any law to the contrary, the county of
  Albany acting through its  local  county  legislative  body,  is  hereby
  authorized  and empowered to adopt, amend or repeal local laws to impose
  a surcharge, in addition to the surcharge established and imposed  under
  section  three hundred three of this chapter, in an amount not to exceed
  ninety-five cents per access line per month on the  customers  of  every
  service   supplier  within  such  municipality  to  pay  for  the  costs
  associated   with   obtaining,    operating    and    maintaining    the
  telecommunication  equipment and telephone services needed to provide an
  enhanced 911 (E911) emergency telephone system to serve such county.
2. Any such local law shall state the amount  of  the  surcharge,  the
  date  on which the service supplier shall begin to add such surcharge to
  the billings of its customers and, to the extent practicable,  the  date
  on which such E911 service is to begin. Such local law may authorize the
  service supplier to begin billing its customers for such surcharge prior
  to the date the E911 system service is to begin.
3.  Any  service  supplier  within  a municipality which has imposed a
  surcharge pursuant to the provisions of this section shall  be  given  a
  minimum  of  forty-five  days  written notice prior to the date it shall
  begin to add such surcharge to the billings of its customers or prior to
  any modification to or change in the surcharge amount.
4. The surcharge  established  pursuant  to  the  provisions  of  this
  section shall be imposed on a per access line basis on all current bills
  rendered for local exchange access service within the 911 service area.
5.  No  such  surcharge  shall  be imposed upon more than seventy-five
  exchange access lines per customer per location.
6. Lifeline customers,  residential  access  lines,  a  public  safety
  agency  and  any  municipality which has enacted a local law pursuant to
  the provisions of this  section  shall  be  exempt  from  any  surcharge
  imposed under this section.
* NB Repealed June 30, 2032
2023 New York Laws › CNT - County › Article 7 - Finance › 353 - Submission of Estimates.

§  353.  Submission  of  estimates. 1. The head of each administrative
  unit shall submit annually to the budget officer on or before the  first
  day  of  October,  an  estimate  of  revenues  and  expenditures of such
  administrative unit for the ensuing  fiscal  year.  The  budget  officer
  annually  may require that such estimates be so submitted on or before a
  specified earlier date, provided that in no event shall  such  estimates
  be  required  to  be  submitted prior to the first day of September. The
  estimate for each administrative unit shall be subdivided  according  to
  units  of  organization  and shall show the source of revenues and shall
  itemize the character and object of  expenditures.  Estimates  shall  be
  submitted  in such form and shall contain such additional information as
  the budget officer shall prescribe.
2. The head of each authorized agency shall  submit  annually  to  the
  budget  officer,  on  or  before  the  date  fixed  by  or  pursuant  to
  subdivision one of this section, a request for an appropriation for such
  authorized agency  for  the  ensuing  fiscal  year.  Requests  shall  be
  submitted  in such form and shall contain such additional information as
  the budget officer shall prescribe.
3.  The  budget  officer  annually  shall  notify  the  head  of  each
  administrative  unit  and  authorized  agency in writing of (a) the date
  fixed by or pursuant to subdivision one of this  section  on  or  before
  which  the  estimate  of  revenues  and  expenditures  or request for an
  appropriation, as the case may be, must be submitted, and (b)  the  form
  of,  and information to be contained in, such estimate or request.  Such
  notice shall be given not less than twenty days prior to such date.
4. In the event that the head  of  an  administrative  unit  fails  to
  submit  an  estimate by the date specified by or pursuant to subdivision
  one of this section, the  budget  officer  forthwith  shall  prepare  an
  estimate for such administrative unit.
2023 New York Laws › CNT - County › Article 7 - Finance › 354 - Preparation and Filing of Tentative Budget.

§  354.  Preparation  and  filing  of  tentative budget. 1. The budget
  officer, upon receipt of the estimates  of  the  various  administrative
  units  and  the  requests for an appropriation of the several authorized
  agencies, shall proceed to make such review and  investigation  of  such
  estimates   and   requests   and  conduct  such  hearings  of  heads  of
  administrative units and authorized agencies, and officers and employees
  thereof, as  he  deems  necessary.  He  may  require  the  head  of  any
  administrative  unit  or  authorized  agency, or any officer or employee
  thereof, to  furnish  data  and  information  and  to  answer  inquiries
  pertinent  to  such review or investigation. Members of the committee of
  the board of supervisors designated or created to review  the  tentative
  budget  shall be entitled to investigate and make inquiry concerning the
  estimate of any administrative unit or the request for an  appropriation
  of  any  authorized agency. Such members shall be entitled to attend all
  hearings conducted by the budget officer pursuant to  this  subdivision.
  At  least twenty-four hours' written notice of any such hearing shall be
  given to such members by the budget officer,  either  personally  or  by
  mail.
2.  Upon  the  completion  of  the  review  and  investigation  of the
  estimates of the various administrative units and the  requests  for  an
  appropriation  of  the  several  authorized agencies, the budget officer
  shall prepare a tentative budget, accompanied by a budget message  where
  required  pursuant to section three hundred seventy-four. He shall cause
  to be printed or otherwise reproduced such  number  of  copies  of  such
  tentative  budget  and  such  budget  message,  if  any, as the board of
  supervisors shall direct. The tentative budget and the  budget  message,
  if  any,  together with the copies thereof, shall be filed by the budget
  officer with the clerk of the board of supervisors not  later  than  the
  fifteenth day of November.
3.  The board of supervisors by action taken pursuant to section three
  hundred seventy-six  may  require  that  the  budget  officer  file  the
  tentative budget and budget message, if any, with the clerk of the board
  of  supervisors  on  or  before  a  specified  date  prior  to  the date
  prescribed in subdivision two of this section, provided that in no event
  shall such filing be required to be made  prior  to  the  first  day  of
  October.  A  local  law  adopted  pursuant to this subdivision shall not
  become effective until August first next succeeding its adoption.
2023 New York Laws › CNT - County › Article 7 - Finance › 356 - Appropriation Resolution.

§  356.  Appropriation  resolution. The budget officer shall file with
  the tentative  budget  and  the  budget  message,  if  any,  a  proposed
  appropriation  resolution  referring  to the tentative budget and making
  provision for the conduct of  the  county  government  for  the  ensuing
  fiscal  year.  The  appropriations set forth in such proposed resolution
  shall be classified by funds and administrative units and shall indicate
  the character and object of expenditure, in accordance with  the  format
  prescribed  by  the  State  Comptroller  as  part of a uniform system of
  accounts for counties.
2023 New York Laws › CNT - County › Article 7 - Finance › 357 - Review of Tentative Budget.

§  357. Review of tentative budget. 1. A standing committee of members
  of the board of supervisors shall  be  designated  or  created  for  the
  purpose  of  reviewing  tentative  budgets  filed with the clerk of such
  board pursuant to section three hundred fifty-four.
2. Upon the filing of the tentative budget with the clerk of the board
  of supervisors the clerk shall transmit forthwith a copy thereof to  the
  chairman  of the committee designated or created to review the tentative
  budget. The committee, upon receipt  of  such  copy,  shall  proceed  to
  review  the  tentative  budget. Within fifteen days after the receipt of
  such copy of the tentative budget the committee may file a  report  with
  the  clerk  of  the  board  of  supervisors  setting  forth any proposed
  changes, alterations or revisions in the tentative budget.   A  copy  of
  the  report  of  the committee shall remain on file in the office of the
  clerk of the board of supervisors and shall be open to public inspection
  during business hours.
3. The board of supervisors by action taken pursuant to section  three
  hundred   seventy-six   may  extend  or  reduce  the  time  provided  in
  subdivision two of this section for review of the tentative  budget  and
  the  filing  of the report thereon, provided that in no event shall such
  time for such review and the filing of such report be  reduced  to  less
  than ten days or extended to more than twenty days.
2023 New York Laws › CNT - County › Article 7 - Finance › 358 - Revision of Tentative Budget.

§ 358. Revision of tentative budget. 1. After the filing of the report
of the committee designated or created to review the tentative budget or
after  the  expiration  of  the  time  prescribed for the filing of such
report, the board of supervisors, by resolution, may change,  alter  and
revise the tentative budget, provided that:
(a)  The  statement  of the amount estimated for any object or purpose
for which an appropriation is required to be made by law  shall  not  be
reduced below the minimum so required.
(b) The board of supervisors shall enter in its minutes a statement of
the  basis for any increase in or addition of any statement of estimated
revenues.
2. If the board of supervisors shall make any change in the  tentative
budget,  provision  shall  be  made  that  the  total estimated revenues
together with the amount of taxes to be levied  shall  equal  the  total
estimated expenditures.
2023 New York Laws › CNT - County › Article 7 - Finance › 359 - Public Hearing; Distribution of Tentative Budget.

§  359.  Public  hearing; distribution of tentative budget. Before the
  final adoption of the budget, the board  of  supervisors  shall  hold  a
  public  hearing  on  the tentative budget with such changes, alterations
  and revisions, as shall have been made therein by such board pursuant to
  section three hundred fifty-eight. The clerk of the board of supervisors
  shall cause to be printed or otherwise reproduced at least  one  hundred
  copies  of such tentative budget as so changed, altered and revised, but
  the board of supervisors, by  resolution,  may  direct  that  a  greater
  number  of  copies be so printed or reproduced.  The time when and place
  where such hearing shall be held shall be fixed  by  resolution  of  the
  board  of supervisors. The clerk of the board of supervisors shall cause
  a notice to be published stating the time,  place  and  purpose  of  the
  public  hearing  and  that  copies  of the tentative budget on which the
  public hearing will be held are available  at  his  office  and  may  be
  inspected  or  procured thereat by any interested person during business
  hours. There shall be included in the notice of the  public  hearing  on
  the  tentative  budget,  or  in  a separate notice published in the same
  manner and at the same time as such notice of hearing,  a  statement  of
  the  maximum  salary,  or  the maximum rate of per diem compensation, or
  both, as the case may be, that may  be  fixed  and  payable  during  the
  ensuing  fiscal  year  to the members of the board of supervisors and to
  the chairman  respectively.  The  notice  of  public  hearing  shall  be
  published  at  least once in the official newspaper or newspapers of the
  county, and in such other newspapers and for such  other  times  as  the
  board  of  supervisors,  by resolution, may direct.   At least five days
  shall elapse between the first  publication  of  such  notice  and  date
  specified  for  the  hearing.  The  hearing shall be held on the date so
  specified at which time any person may be  heard.  The  hearing  may  be
  adjourned  from  day  to  day,  but  not later than the twentieth day of
  December.
2023 New York Laws › CNT - County › Article 7 - Finance › 360 - Adoption of Budget; Appropriation Resolution; Tax.

§  360.  Adoption  of budget; appropriation resolution; tax. 1.  After
  completion of the public  hearing  required  by  section  three  hundred
  fifty-nine  the board of supervisors, by resolution, may further change,
  alter  and  revise  the  tentative  budget,  subject,  however,  to  the
  conditions   and   restrictions   imposed   by   section  three  hundred
  fifty-eight.
2. The tentative budget as  changed,  altered  and  revised  shall  be
  finally adopted by resolution of the board of supervisors not later than
  December  twentieth.  Immediately upon the final adoption of the budget,
  the appropriation resolution as filed with the clerk  of  the  board  of
  supervisors  pursuant  to  section  three  hundred  fifty-six  with such
  amendments as may be necessary to make  it  conform  to  the  budget  as
  finally adopted, shall be passed by the board of supervisors. The budget
  as  finally  adopted and the appropriation resolution as passed shall be
  entered in the minutes of the board of supervisors and  printed  in  the
  annual volume of printed proceedings.
3.  When the appropriation resolution shall have been passed the board
  of supervisors shall provide for the raising of the  taxes  required  by
  such budget in the manner and within the time prescribed by law.
2023 New York Laws › CNT - County › Article 7 - Finance › 361 - Failure to Make Appropriations.

§  361. Failure to make appropriations. In the event that the board of
  supervisors shall fail to finally adopt a budget for the ensuing  fiscal
  year  on  or  before December twentieth, the tentative budget, with such
  changes, alterations and revisions as shall have been made by resolution
  of the board of  supervisors,  shall  constitute  the  budget  for  such
  ensuing  fiscal  year,  and  the  appropriation  resolution,  with  such
  amendments as may be necessary to make it conform to such budget,  shall
  be  deemed  to  have  been passed by the board of supervisors as of such
  date. The board of supervisors shall provide  for  the  raising  of  the
  taxes  required  by  such  budget  in  the  manner  and  within the time
  prescribed by law.
2023 New York Laws › CNT - County › Article 7 - Finance › 361-A - Expenses of Boards of Elections Outside New York City; Apportionment Of.

§  361-a.  Expenses  of  boards  of  elections  outside New York City;
  apportionment of. The board of elections in each county, outside of  the
  city  of  New  York,  on or before the fifteenth day of December and not
  earlier than the first day of October, in each year,  shall  certify  to
  the clerk of the legislative body of the county, the total amount of the
  expenses  of  such  board  of  elections,  including  salaries  for  the
  preceding year, and, if the legislative body  of  any  county  shall  so
  direct,  shall certify to such clerk the portions of such expenses which
  under provisions of law are to be borne by any city or  cities  in  said
  county  and the portion thereof which is to be borne by the rest of such
  county and such clerk shall thereupon notify the proper  local  official
  or  officials,  who, in spreading upon the assessment-rolls the taxes to
  be levied upon the taxable property in the city or any such cities,  and
  in  the  rest  of  the county, shall include in the amount so spread the
  amounts certified by the board of elections to be borne by such city  or
  cities, respectively, and in the amount spread upon the assessment-rolls
  of  the  taxable  property  in  the  several  towns  or  other political
  subdivisions of the rest of the county the amount so certified  by  said
  board  of  elections to be borne by such towns or political subdivisions
  respectively. Whenever any additional expenses either  for  salaries  or
  supplies  in  addition  to  the regular county-wide primary and election
  expenses are incurred by a board of elections incidental to any election
  in any city, town or village, such board of elections shall  certify  to
  the  county  legislative  body a detailed statement of such expenses and
  said county legislative body may cause the amount thereof to  be  levied
  against  such city, town or village or may certify the amount thereof to
  such city, town or village and such city, town  or  village  shall  upon
  such  certification,  include the amount so certified in the next budget
  and tax levy and shall pay the same to the county.
2023 New York Laws › CNT - County › Article 7 - Finance › 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.
2023 New York Laws › CNT - County › Article 7 - Finance › 363 - Supplemental Appropriations.

§ 363. Supplemental appropriations. The board of supervisors, during a
  fiscal  year,  by  resolution,  may  make  additional  appropriations or
  increase existing appropriations, the funds therefor to be provided from
  any unencumbered balances in appropriations pursuant  to  section  three
  hundred  sixty-four  of  this  article, the contingent funds pursuant to
  section three hundred  sixty-five  of  this  article,  or  unanticipated
  revenues  and unappropriated unreserved fund balance pursuant to section
  three hundred sixty-six of  this  article,  or  pursuant  to  the  local
  finance law.
2023 New York Laws › CNT - County › Article 7 - Finance › 364 - Unencumbered Balances.

§  364.  Unencumbered balances. The board of supervisors by resolution
  pursuant  to  section  three  hundred  sixty-three  may  at   any   time
  reappropriate for any lawful purpose all or any part of the unencumbered
  balance of an existing appropriation.
2023 New York Laws › CNT - County › Article 7 - Finance › 365 - Contingent Funds.

§  365.  Contingent  funds.  1. The budget officer may, and shall when
required by resolution of the  board  of  supervisors,  include  in  the
tentative  budget  an amount recommended as necessary to be appropriated
for a general contingent fund. The amount which may be appropriated  for
such  purpose  shall  not exceed the sum of thirty-five thousand dollars
plus a sum not exceeding three per centum of the  amount  by  which  the
total  amount  of the estimated expenditures for general county purposes
for the ensuing fiscal year, exclusive of the  amounts  appropriated  to
pay debt service, is in excess of five hundred thousand dollars.
2.  The board of supervisors by resolution may at any time appropriate
all or any part of the moneys in the general contingent fund for general
county purposes pursuant to section three hundred sixty-three.
3. Whenever taxes to meet appropriations for a county purpose  may  be
raised only upon taxable real estate in a district or area less than the
area  of  the county, the budget officer may, and shall when required by
resolution of the board of supervisors, include in the tentative  budget
an  amount  recommended as necessary to be appropriated for a contingent
fund for such purpose. The amount appropriated for any  such  contingent
fund:
(a)  Shall  not  exceed  ten  per  centum  of the total of the amounts
otherwise  appropriated  for  the  purpose  for  which  such   fund   is
established; and
(b)  Shall  be  raised  by  a tax levied only upon such real estate as
shall be liable to taxation for the  purpose  for  which  such  fund  is
established.
4.  The  board  of supervisors by resolution pursuant to section three
hundred sixty-three may at any time appropriate all or any part  of  the
moneys in a contingent fund established pursuant to subdivision three of
this  section  for  the  purpose  for  which  the  contingent  fund  was
established. Moneys in the contingent fund shall be used  for  no  other
purpose.
2023 New York Laws › CNT - County › Article 7 - Finance › 366 - Unanticipated Revenues; Unappropriated Cash Surplus.

§  366.  Unanticipated  revenues; unappropriated cash surplus.  1. The
  board of supervisors by resolution pursuant  to  section  three  hundred
  sixty-three  may  at  any  time  appropriate  for any lawful purpose the
  unanticipated revenues or unappropriated unreserved fund balance  within
  a  particular fund, but only to the extent, in each case, that the total
  of all revenues of such fund recognized or  reasonably  expected  to  be
  recognized  in  the fiscal year, together with unappropriated unreserved
  fund balance, exceeds  the  total  of  all  revenues  of  such  fund  as
  estimated in the budget, including appropriated fund balance.
2.  Notwithstanding the provisions of subdivision one of this section,
  grants in aid from the state and federal governments, other gifts  which
  are  required  to  be  expended  for  particular objects or purposes and
  insurance proceeds for the loss, theft, damage or destruction of real or
  personal property, when proposed to be used  or  applied  to  repair  or
  replace such property, may be appropriated by resolution of the board of
  supervisors at any time for such objects or purposes.
2023 New York Laws › CNT - County › Article 7 - Finance › 368 - Lapse of Appropriations.

§ 368. Lapse of appropriations. Each appropriation, to the extent that
  it  shall not have been expended or encumbered, shall lapse at the close
  of the fiscal year for which made, except that an  appropriation  for  a
  capital  project shall continue in force until the purposes for which it
  was made shall have been accomplished or abandoned.
2023 New York Laws › CNT - County › Article 7 - Finance › 369 - Audit and Payment of Claims.

§  369.  Audit  and  payment of claims. 1. No claim, account or demand
  against a county shall be audited or paid unless it is a  lawful  county
  charge.
2. Except as otherwise provided by law, every claim for the payment of
  money  shall  be  audited  by  the  board of supervisors and shall be in
  writing and itemized. The board of supervisors may require  that  claims
  be  certified,  or  that they be verified. In the latter case the clerk,
  the chairman of the board or the  chairman  of  the  committee  to  whom
  referred  shall  have  power  to  administer  the  oath  of verification
  thereof. A written contract for the payment of money in  stated  amounts
  and  at  stated intervals shall be deemed a certified or verified claim,
  as required by the county. Fixed salaries, the principal or interest  on
  bonded  or  other  indebtedness,  and  the  compensation for services of
  employees or officers regularly engaged by the county at agreed wages by
  the hour, day, week, month or year may be paid without  prior  audit  by
  the board of supervisors.
3.  All  claims  shall  be  consecutively  numbered  and have endorsed
  thereon their disposition. Such claims when audited shall  be  filed  in
  the  office  of  the  clerk of the board of supervisors or other officer
  having custody thereof.
4.  Payrolls  shall  be  signed  and  certified  or  verified  as   to
  correctness  in  accordance  with  law  and  as directed by the board of
  supervisors.
5. The board of supervisors may by resolution authorize the payment in
  advance of audit of claims for public utility services, postage, freight
  and express charges. All such claims shall  be  presented  at  the  next
  regular meeting for audit, and the claimant and the officer incurring or
  approving  the same shall be jointly and severally liable for any amount
  disallowed by the board of supervisors.
As used in this subdivision, the term public  utility  services  shall
  mean electric, gas, water, sewer and telephone services.
6.  The  board  of  supervisors may, by local law or resolution, enact
  rules and regulations, not inconsistent with law, governing  the:    (a)
  approval  of claims prior to audit; (b) form and certification of orders
  or warrants drawn on  the  county  treasurer;  (c)  examination  of  the
  claimant and of his claim; (d) and such other matters deemed material.
2023 New York Laws › CNT - County › Article 7 - Finance › 370 - Statements of Financial Condition.

§  370.  Statements  of  financial condition. 1. In a county where the
  chief fiscal officer or his deputy is not designated as budget  officer,
  the chief fiscal officer shall submit to the budget officer on or before
  the  tenth  day  of each month a statement of the financial condition of
  the county as of the last day of the  preceding  month.  Such  statement
  shall  show  the aggregate revenues received for general county purposes
  and revenues received for  each  appropriation  account  or  fund  where
  required  by law to be expended for the purpose of such account or fund.
  Such statement shall also show for each appropriation account the amount
  appropriated,  the  amount  encumbered  but  remaining  unexpended,  the
  aggregate expenditures and the unencumbered balance. The statement shall
  include  such other information as the budget officer may request or the
  board of supervisors by resolution may direct. The board of  supervisors
  by  resolution  may  require  that  copies  of such monthly statement be
  submitted to it and to other designated officers.
2. In a county where  the  chief  fiscal  officer  or  his  deputy  is
  designated as budget officer, the board of supervisors by resolution may
  require  that  statements  of  financial  condition containing specified
  information be furnished by the chief fiscal officer at such  times  and
  given such distribution as such resolution directs.
2023 New York Laws › CNT - County › Article 7 - Finance › 371 - Petty Cash Funds.

§  371. Petty cash funds. 1. The board of supervisors by resolution or
  by action taken  pursuant  to  section  three  hundred  seventy-six  may
  establish  a  revolving  petty  cash fund for any administrative unit or
  officer in such amount as is deemed necessary. Any such petty cash  fund
  shall continue in existence from year to year until abolished.
2. Expenditures from a petty cash fund may be made only for payment in
  advance  of  audit  of properly itemized and verified or certified bills
  for materials, supplies or services, other than employment, furnished to
  the county for the conduct of its affairs and  upon  terms  calling  for
  payment  to  the  vendor  upon  the  delivery  of  any such materials or
  supplies or the rendering of any such services, provided that moneys  in
  any  such  fund  also  may be used for the purpose of making change when
  such is required in the performance  of  official  duties,  and  further
  provided  that moneys in any such fund established for the office of the
  sheriff, district attorney,  or  any  county  police  officer  or  peace
  officer  may  also  be  used to advance travel funds to personnel of the
  sheriff's or district attorney's office or any county police officer  or
  peace  officer when required to travel on official business.  Upon audit
  of bills such petty cash fund shall be reimbursed from  the  appropriate
  budgetary  item  or  items  in an amount equal to the amount audited and
  allowed. The clerk of the board of supervisors, or such other officer as
  shall have custody of  audited  claims,  immediately  shall  notify  the
  county  treasurer in writing of the disallowance of any of such bills or
  any portion  of  any  such  bills,  stating  the  amount  in  each  case
  disallowed.  Any  of  such  bills or any portion of any of such bills as
  shall be disallowed upon audit shall be the personal  liability  of  the
  official  responsible  for  the  use  of  the petty cash fund from which
  payment on account thereof was made, and such official  shall  forthwith
  reimburse  such  petty cash fund in the amount of such disallowances. If
  such reimbursement has not been made by the time of the first payment of
  salary to such official after the disallowance of any such bills or  any
  portion  of any of such bills, the amount of such disallowances shall be
  withheld by the county  treasurer  from  such  salary  payment  and,  if
  necessary,  subsequent  salary  payments,  and paid into such petty cash
  fund until an amount equal to the amount of such disallowances has  been
  repaid to such petty cash fund.
3.  The  chief  fiscal  officer  at  any time may require the official
  responsible for the use of a petty cash fund to account for  the  moneys
  in such fund.
2023 New York Laws › CNT - County › Article 7 - Finance › 372 - Tax and Revenue Anticipation Fund.

§  372. Tax and revenue anticipation fund. 1. The board of supervisors
  of a county by resolution may establish a revolving fund to be known  as
  the  tax and revenue anticipation fund. There may be paid into such fund
  in the fiscal year in which it is established an amount which shall  not
  exceed  thirty  per  centum  of  the  total  estimated  expenditures  as
  contained in  the  budget  of  the  county  for  such  fiscal  year.  In
  subsequent  fiscal years, additional amounts may be paid into such fund,
  provided that any such payment shall not increase the  total  amount  of
  such  fund  to  an  amount  greater  than thirty per centum of the total
  estimated expenditures as contained in the budget of the county for  the
  fiscal  year in which such payment is made. Such amounts may be provided
  by budgetary appropriation or from moneys of the county  which  are  not
  required by law to be paid into another fund or account.
2.  The  moneys  in  such  fund  may  be  used only for the purpose of
  investment  in  non-interest  bearing  tax   anticipation   or   revenue
  anticipation notes of the county, or renewals thereof. Any provisions of
  law  to  the  contrary  notwithstanding, all tax or revenue anticipation
  notes of the county, or renewals thereof, sold to the  tax  and  revenue
  anticipation  fund  during  a fiscal year shall be paid on or before the
  close of such fiscal year.
3. The  moneys  in  such  fund,  pending  investment  as  provided  in
  subdivision two of this section, shall be deposited in one or more banks
  or  trust  companies  designated  in  the  manner  provided  by  law, as
  depositaries of funds of the county. The moneys  in  any  such  fund  so
  deposited shall be accounted for separate and apart from all other funds
  of  the  county,  in  the  same manner as provided in subdivision ten of
  section six-c of the general municipal law.  Any interest earned on  the
  moneys so deposited shall be a general county revenue.
4.  Such fund shall continue in existence from year to year, provided,
  however, that the board of supervisors by resolution may transfer all or
  part of the moneys in such fund to a reserve fund  established  pursuant
  to article two of the general municipal law.
2023 New York Laws › CNT - County › Article 7 - Finance › 373 - Capital Program.

§ 373. Capital program. 1. Where the board of supervisors of a county,
by  action taken pursuant to section three hundred seventy-six, provides
that this section shall apply to such county, the budget  officer  shall
cause to be prepared for inclusion in the tentative budget a recommended
capital  program  covering  capital  projects, if any, to be acquired or
constructed during the  ensuing  fiscal  year.  Such  program  shall  be
arranged in such manner as to set forth clearly:
(a)  The  estimated  expenditures  for  each  capital  project for the
ensuing fiscal year and in the case of  a  capital  project  not  to  be
completed  during  the  ensuing  fiscal year, the estimated amount to be
expended therefor after the close of such year; and
(b) The proposed method of financing such capital program,  separately
indicating  the amount of each project proposed to be financed by direct
budgetary appropriation and the amount of each project  proposed  to  be
financed  by  the issuance of obligations, showing the proposed types of
obligations together with the periods for which they are proposed to  be
issued.
2.  There  shall  be included in the budget message, if any, a general
summary showing the capital requirements for the ensuing fiscal year and
such comments and recommendations with respect to the capital program as
the budget officer may deem advisable.
3. At any  time  after  the  adoption  of  the  budget  the  board  of
supervisors   by  the  affirmative  vote  of  two-thirds  of  its  total
membership may amend the capital program contained  therein  by  adding,
modifying or abandoning projects. No capital project shall be authorized
or undertaken unless included in the budget as adopted or amended.
2023 New York Laws › CNT - County › Article 7 - Finance › 374 - Budget Message.

§  374. Budget message. Where the board of supervisors of a county, by
  action taken pursuant to section  three  hundred  seventy-six,  provides
  that  this section shall apply to such county, there shall be filed with
  the tentative budget a budget message explaining the  main  features  of
  the  tentative  budget  and  a  general summary thereof, with supporting
  schedules which shall exhibit the aggregate  figures  of  the  tentative
  budget  in  such  manner  as to show a balanced relationship between the
  total estimated expenditures and the  total  estimated  income  for  the
  ensuing  fiscal  year,  and  which  shall compare these figures with the
  actual receipts and expenditures for the last completed fiscal year  and
  the appropriations for the current fiscal year. The budget message shall
  contain  such additional information or comments as are deemed advisable
  by the budget officer, or as the board  of  supervisors,  from  time  to
  time, may require by resolution.