[Added at referendum 11-7-2006]
Except as otherwise stated in this Charter, the Comptroller
shall be responsible for the management of City funds as authorized
by state law, including the authorization for payment of all vouchers,
claims, and payroll and the maintenance of City accounts. The Comptroller
shall perform internal auditing for City accounts, claims processing
and debt management services as authorized by state law, and as otherwise
conferred by a resolution, ordinance or local law duly enacted by
the Common Council, not inconsistent with state law.
Within 30 days after first taking office, the Comptroller shall
designate a deputy to perform any of the Comptroller's duties, subject
to any exceptions found in state law, during a limited period of absence
or inability to perform, by filing a written notice with the City
Clerk. The Comptroller shall from time to time review and, as necessary,
promptly revise the designation to ensure that there is at least one
duly authorized deputy to serve in this capacity.
(a)
There shall be an Office of Audit and Control to be headed by a Chief
City Auditor. The principal duties of this office shall be to conduct
internal performance audits of all City departments and offices; to
audit all investments made by the City Treasurer on behalf of the
City; and to warrant as valid all accounts payable and claims prior
to payment of same by the City Treasurer. The Chief City Auditor shall
prepare and present such reports that are consistent with the duties
enumerated herein as required by resolution, ordinance or local law
duly enacted by the Common Council.
(b)
The Chief City Auditor shall be elected by the qualified electors
of the City as set forth in Article 2 of the Charter.
(c)
Within 30 days after first taking office, the Chief City Auditor
shall designate a deputy to perform any of the Chief City Auditor's
duties, subject to any exceptions found in state law, during a limited
period of absence or inability to perform, by filing a written notice
with the City Clerk. The Chief City Auditor shall from time to time
review and, as necessary, promptly revise the designation to ensure
that there is at least one duly authorized deputy to serve in this
capacity.
[Added at referendum 11-7-2006]
(a)
The Treasurer shall be responsible for the collection, receipt, and
care and custody of all taxes and other monies due the City, except
as otherwise provided by law. The Treasurer shall be responsible to
deposit all monies received in the manner set forth in the Second
Class Cities Law. The Treasurer shall be responsible, upon authorization
by warrant of the City Comptroller or, effective January 1, 2010,
the Chief City Auditor, as the case may be, for payment of all vouchers,
claims, payroll and other authorized disbursements. The Treasurer
shall perform such other services as authorized by state law, and
as otherwise conferred by a resolution, ordinance or local law duly
enacted by the Common Council, not inconsistent with state law.
(b)
[Effective January 1, 2002.] The Treasurer shall be responsible for
making all temporary investments of City funds as authorized by the
General Municipal Law.
(c)
[Effective January 1, 2010.] The Treasurer shall be the City's "Chief
Fiscal Officer" within the meaning of the Local Finance Law and shall
have such investment and debt management authority as is authorized
by state law and as is otherwise conferred by resolution, ordinance
or local law duly enacted by the Common Council, not inconsistent
with state law.
(d)
Within 30 days after first taking office, the Treasurer shall designate
a deputy to perform any of the Treasurer's duties, subject to any
exceptions found in state law, during a limited period of absence
or inability to perform, by filing a written notice with the City
Clerk. The Treasurer shall from time to time review and, as necessary,
promptly revise the designation to ensure that there is at least one
duly authorized deputy to serve in this capacity.
[Added at referenum 11-7-2006]
(A)
Budget.
(a)
On or before October 1 of each year, the Mayor shall submit
to the Common Council the proposed budget for the ensuing fiscal year
and an accompanying budget message. The Mayor's proposed budget shall
include an appropriation to fund the Common Council in the amount
of the prior year's Common Council budget. The Common Council may
accept or amend the Mayor's proposed budget. If the Common Council
chooses to amend the proposed budget, the Mayor shall have the right
to veto any portion, or all of said amendments. The Common Council
may override said veto with a two-thirds vote of the full Common Council
membership pursuant to the procedure set forth below in Section 603(B).
(b)
The message shall explain the important features of the budget,
indicate any major changes from the current year in expenditures and
revenues together with the reasons for such changes, summarize the
City's debt position and include such other material as the Mayor
deems desirable.
(c)
The budget shall provide a complete financial plan for the ensuing
fiscal year and, except as required by law or this Charter, shall
be in such form as the Mayor deems desirable. In organizing the budget,
the Mayor shall utilize the most feasible combination of expenditure
classification by fund, organization unit, program, purpose or activity
and object. The budget shall begin with a clear, general summary of
its contents; shall show in detail all estimated income indicating
the proposed real property tax levy; and all proposed expenditures,
including debt service, for the ensuing fiscal year; and shall be
arranged so as to show comparative figures for actual income and expenditure
for the preceding fiscal year, and estimated income and authorized
expenditures for the current fiscal year.
(B)
Common Council action on budget.
(a)
On or before October 31 of each year, the President of the Common
Council shall call for a public hearing on the budget after having
given two weeks' notice to the public.
(b)
After the public hearing, the Common Council may adopt the budget
with or without amendment. In amending the budget, the Common Council
may add or increase programs or amounts and may delete or decrease
any programs or amounts, except expenditures required by law, debt
service, judgment, salaries or for estimated cash deficits. Each such
amendment shall be specifically enumerated, and accompanied by an
explanation of the proposed change and identification of funding source
if the amendment results in increased expense.
(c)
The Common Council shall adopt the budget with or without any
amendments on or before November 30 of the current fiscal year. The
Common Council's failure to act by this date shall result in adoption
of the budget as presented by the Mayor. On or before December 10
the Mayor shall act on the budget as amended and passed by the Common
Council. The Mayor may disapprove one or more of the proposed amendments.
The Mayor's failure to act by this date, shall result in the adoption
of the budget as last acted upon by the Common Council. On or before
December 20 the Common Council may override a veto of one or more
of its proposed amendments. Failure by the Common Council to act on
the veto shall result in adoption of the budget. Adoption of the budget
shall continue appropriations of the amounts specified therein as
expenditures from the funds indicated and shall constitute a levy
of the property tax.
(d)
A majority vote of the entire membership of the Common Council
shall be required to pass the budget; a two-thirds vote of the entire
membership shall be required to override a veto of a proposed amendment
to the budget. Where the Mayor has vetoed an amendment to the budget
and the Common Council has overridden that veto, that appropriation
may not be brought before the Board of Estimate and Apportionment
for its approval or disapproval without the prior consent of the Common
Council.
(C)
Five-year capital plan.
(a)
The budget shall include a five-year capital plan. The first
year of the capital plan shall be included in the budget for the ensuing
year. The five-year plan shall include:
(b)
This plan shall be revised, updated and extended each year with
regard to capital improvements still pending or in the process of
construction or acquisition.
(D)
Budget transfer after adoption of budget.
[Amended at referendum 11-4-2008]
(a)
The Board of Estimate and Apportionment, as provided for in
Section 605 below, shall approve or disapprove transfers of budgeted
funds that do not exceed, in the aggregate, 4% of the total annual
City budget in any given year subject to Paragraph (b) of this subsection.
(b)
All transfers of budgeted funds that exceed 4% of the total
annual City budget in any given year, any transfer of budgeted funds
that reduces the budget of any City department, office and commission
in excess of 37.5% in any given year, or any transfer of budgeted
funds that affects any salary rate or salary total, shall require
the prior approval of a majority of the entire Common Council membership.
(c)
For
the purposes of this subsection, the term "budgeted funds" shall mean:
funds included in the adopted budget pursuant to Subsection (B) of
this section; additional fund transfers to the general fund under
this subsection; or any transfer of funds from an unappropriated fund
balance.
[Added 12-20-2021 by L.L. No. 2-2022 (S-2021)]
(E)
Emergency appropriations. To meet a public emergency affecting life,
health, property or the public peace, the Council on its own or by
request of the Mayor may make emergency appropriations.
(F)
Lapse of appropriations. Every appropriation, except an appropriation
for capital expenditure, shall lapse at the close of the fiscal year
to the extent that it has not been expended or encumbered. An appropriation
for a capital expenditure shall continue until the purpose for which
it was made has been accomplished or abandoned; the purpose of any
such appropriation shall be deemed abandoned if five years pass without
any disbursement from or encumbrance of the appropriation.
(a)
The amount of estimated expenditures contained in the annual budget
adopted by the Common Council, less the amount of anticipated revenues
from all sources shall constitute the real property tax budget as
enacted pursuant to Section 603 above, and the amounts proposed to
be appropriated shall thereupon be appropriated.
(b)
The Common Council shall certify its real property tax budget to
the Albany County Legislature and it shall be the duty of the Albany
County Legislature, when so served with a certified copy of the budget
resolution of the Common Council, to cause such amount to be levied,
assessed and raised by tax upon and from the taxable property of the
City in the manner prescribed by the Real Property Tax Law.
(c)
On or before December 15 in each year or such date as may be designated
by the Albany County Legislature, but not later than December 31 of
each year, the County Legislature must annex to or file with the City
assessment roll a warrant authorizing and directing the City Treasurer,
as collecting officer of the City, to collect the taxes due for the
ensuing year.
(d)
In case any taxes remain unpaid or uncollected upon the thirty-first
day of December succeeding the delivery of the warrant, the City Treasurer
shall make and deliver to the County Treasurer or county officer performing
the functions of a County Treasurer an account of taxes paid and unpaid,
subscribed and affirmed as true. The County Treasurer shall, if satisfied
that such account is correct, credit the City with the amount of such
unpaid delinquent taxes, and the City Treasurer shall be discharged
from all liability for the amount uncollected.
(e)
All water and sewer charges shall be collected by the City Treasurer
in the manner set forth in Second Class Cities Law and be a lien upon
the property assessed as a general City tax and as a part thereof
shall be levied and collected pursuant to the procedure set forth
above.
[Amended at referendum 11-7-2006; 12-20-2021 by L.L. No. 3-2022 (T-2021)]
There shall continue to be a Board of Estimate and Apportionment
which shall consist of the Mayor, Comptroller (Chief City Auditor
commencing January 1, 2010), President of the Common Council, Treasurer
and the President Pro Tempore of the Common Council or their designees.
Except to the extent inconsistent with the Charter, the Board shall
exercise the functions as presently set forth in the Code of the City
of Albany or as subsequently created, modified or repealed by a duly
enacted local law and the functions otherwise authorized by state
law.
