The fiscal year of the county shall begin with the first day of January and end with the thirty-first day of December in each year. Rockland Community College shall be governed by and follow the procedures contained in the Education Law of the State of New York.
It shall be the duty of the County Executive to prepare and file the county budget for each fiscal year in accordance with the provisions of the County Law. The County Executive shall have the power, personally or through his or her representatives to survey each unit for the purpose of ascertaining its budgetary requirements.
The head of each department, office or unit of county government shall submit to the County Executive, in writing, an estimate of expenses and revenues of such department, office or agency for the ensuing fiscal year. Such estimates shall consist of proposed units of appropriation for personal service and proposed units of appropriation for other than personal service. Each requested unit of appropriation shall be supported by line items showing how the total amount of such unit is arrived at. Such estimates shall be known as departmental estimates and shall be in such form and contain such other information as the County Executive shall require. They shall be public records and shall at all reasonable times be open to public inspection.
On or before the first day of October in each year, the County Executive shall submit to the Clerk to the Legislature, for consideration by the County Legislature, and simultaneously submit to any other governmental entity required by local or state law to receive a copy, a proposed expense and capital budget for the ensuing fiscal year and a proposed capital program for the next six fiscal years or such other period as may be authorized by law, together with a budget message as provided in § C4.05. Upon their submission, the proposed expense and capital budgets, hereinafter called the county budget, together with the budget message, shall become public records in the office of the Clerk for distribution
The proposed county budget shall be in three sections, one of which shall set forth the estimated revenues and receipts, one of which shall set forth the estimated expenses, and one of which shall set forth proposed capital authorizations and expenditures. The proposed county budget shall present the complete financial plan for the county and its agencies for the ensuing fiscal year, setting forth proposed expenditures and anticipated revenues, debt service, down payments and other current capital financing and proposed borrowing, if any. An estimate of unencumbered balances at the end of each completed fiscal year, except when otherwise provided by law or appropriated for a capital improvement or other authorized continuing project, shall be treated as revenue for the county budget of the ensuing fiscal year.
The County Executive shall submit with the county budget a budget message explaining the main features of the county budget, including a general summary thereof, with such supporting schedules as he or she may deem desirable or the Legislature may by resolution require any information identifying and analyzing new or changed programs. Such schedules shall exhibit the aggregate figures of the proposed 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 shall compare these figures with the actual receipts and expenditures for the last completed fiscal year and the appropriations for such fiscal year. The budget message shall also outline the existing and any proposed financial policies of the county relating to the capital program, describing each capital improvement proposed to be undertaken in the preceding fiscal year and not yet completed. The budget message shall contain such additional information or comments as the County Executive may deem appropriate.
The Legislature or a committee designated by it may review and hold hearings on the proposed county budget and the budget message and may require the attendance of the heads of units or their representatives to produce such records and information in explanation of their departmental estimates as the Legislature shall deem appropriate.
Not later than the twentieth day of November of each year, the Legislature shall hold a public hearing on the proposed county budget, the budget message submitted by the County Executive and any report submitted by the Legislature or the committee designated by such body. The Clerk to the Legislature shall cause to be published, in the official newspaper of the county and such other newspapers as may be designated by the Legislature, a notice of the place and time when such hearing shall be held, the purpose of the public hearing, a concise summary of the proposed county budget, and that copies of the proposed budget, the budget message and any report submitted by the Legislature or its committee are available at the Clerk's office and may be inspected or procured by any interested person. At least ten days shall elapse between the publication of such notice and the date so specified for the hearing. At the hearing, any person may be heard, and the hearing may be adjourned from day to day, but not later than the twenty-first day of November.
After the conclusion of the public hearing, the Legislature may strike items of appropriation or anticipated revenue from the proposed county budget or reduce items therein, excepting appropriations required by law for debt service. The Legislature may add items to or increase items in the county budget, provided that such additions or increases are stated separately and distinctly.
The county budget as changed, altered or revised shall be adopted by resolution of the Legislature not later than the seventh day of December. If the Legislature takes no action by December seventh, the budget submitted by the County Executive shall be deemed to be the adopted budget. If the county budget, as submitted by the County Executive, is adopted by resolution of the Legislature with no changes, it shall be deemed to have been adopted without any further action by the County Executive. If, however, the county budget as adopted by the Legislature contains any increases, additions, decreases or deletions, it shall be immediately presented by the Clerk to the Legislature to the County Executive for examination and reconsideration. If the County Executive approves all the increases or additions and the decreases or deletions, he or she shall affix his or her signature to a statement thereof and return the county budget together with such statement to the Clerk of the Legislature, and the county budget, including the increases or additions and the decreases or deletions as part thereof, shall then be deemed to be adopted.
If the county budget, with any increases or additions and decreases or deletions, is not returned by the County Executive to the Clerk to the Legislature with his or her objections within five working days after presentation by the Clerk to the Legislature, it shall be deemed adopted, as changed, altered or revised by the Legislature.
[Amended 7-1-2014 by L.L. No. 4-2014]
Editor’s Note: This local law was approved by the County Legislature 8-7-2014 over the veto of the County Executive and was approved at referendum 11-4-2014.
If the County Executive objects to any one or more of the increases or additions or the decreases or deletions, the County Executive shall append to the county budget a statement of the increases or additions or the decreases or deletions to which the County Executive objects, setting forth the reasons therefor, and shall, not later than five working days after receipt of the adopted budget from the Clerk to the Legislature, return the county budget with the objections to the Clerk to the Legislature, who shall immediately present them to the Legislature. The Legislature shall thereupon enter the objections upon its records and, not later than the twentieth day of December, proceed to reconsider the increases or additions or the decreases or deletions to which objection is made by the County Executive. If upon such reconsideration the Legislature, by the affirmative vote of at least two-thirds of the total voting power of the Legislature taken to the next highest whole number, votes to approve any such increase, addition or deletion, the county budget, with the changes so approved, together with any changes not so objected to by the County Executive, shall be deemed adopted. If the Legislature by such date fails to act on or approve any such change objected to by the County Executive, then such objections shall become final and the budget shall be deemed adopted as resubmitted by the County Executive.
If any limitation date mentioned in this Article falls on a holiday, Saturday or Sunday, then any time limitations required herein shall be extended to the next business day of the county.
Copies of the county budget as adopted shall be certified by the County Executive and by the Clerk of the Legislature, and such a copy shall be filed in the offices of the County Executive and the Clerk to the Legislature. The budget so certified shall be printed or otherwise reproduced and copies shall be made available to the public at such cost as the Legislature shall deem appropriate.
Immediately upon the final adoption of the budget, the Legislature shall adopt an appropriation resolution and provide for the raising of taxes required by such budget in the manner and within the time prescribed by law.
The County Executive may, during any fiscal year, transfer part or all of any unit of appropriation within any department, office or unit to another unit of appropriation within such department, office or unit. Written notice thereof shall be given to the Legislature.
The Legislature may, during any fiscal year, transfer part or all of any unit of appropriation from one department, office or unit to another, or transfer part or all of any unit of appropriation for the purpose of establishing or adding to a new unit of appropriation, or change the terms and conditions of the budget. Any such action taken by the Legislature shall be by resolution subject to the provisions of § C2.02 of this Charter.
There shall be a Capital Projects Committee to consider the necessity, priority, feasibility, location, cost and method of financing of all proposed capital projects and to prepare at least once annually and submit to the County Executive, not later than the first day of June, a capital plan for the ensuing fiscal year and a proposed capital program for the next six fiscal years. The Capital Projects Committee shall consist of the following or their designees: the County Executive as Chairperson; the Chairperson of the Legislature; the Superintendent of Highways; the Commissioner of Planning; and such other persons as the County Executive may direct to serve on such Committee.