It shall be his duty, personally, to receive all county, city and local taxes or assessments which may be paid at his office, and to retain there, and not elsewhere the possession of all warrants and assessment rolls which may from time to time be delivered to him by Supervisors, or by the Board of Supervisors, or by the Clerk of the city; he shall enter daily, in suitable books, the sum received by him for taxes or otherwise, with the name of the person on whose account and on what account the same is paid, and shall when required exhibit the same in his office to the Mayor and Committee of Finances for inspection; he shall be the chief fiscal officer of said city; he shall be the general custodian of and be responsible, with his surety, for all moneys, bonds, obligations or other evidence of debt belonging to said city; he shall receive all moneys belonging to the city, and shall keep an account of all receipts and expenditures, in such manner as the Common Council shall direct. It shall be his duty to make a written or printed report to the Common Council of the condition of the city finances quarterly, namely, at its first meetings in January, April, July and October, showing in said reports the true financial condition of the city on the beginning of the first day of said months respectively, giving the debt and liabilities of the city in detail and when and for what contracted, as well as the moneys in the treasury, and to what particular funds they belong and the sources from which those moneys shall have been received. He shall verify said report by his affidavit appended thereto, stating that the same and every portion thereof is correct and true, to the best of his knowledge and belief, and it shall be the duty of the Common Council to cause the same to be published in the official paper of the city, with and as part of the proceedings of the meeting of the Common Council at which said report was presented, and thereupon refer the same to its Finance Committee, which shall forthwith carefully examine the same and the account books, vouchers, bank books, certified by bank officers and moneys in the hands of said Treasurer, and report thereon as to the correctness of said Treasurer's report, on or before the last meeting of said Common Council in said months of January, April, July and October respectively. All moneys drawn from the treasury shall be drawn in pursuance of an order of the Common Council, by warrant, signed by the Clerk and countersigned by the Mayor. Said warrant shall specify for what purpose the amount mentioned therein is to be paid. He shall perform all the duties hereinafter mentioned in and pertaining to the collection of taxes and tax sales, and such other duties pertaining thereto and to the finances of the city as the Common Council may direct. All fees, percentages or interest moneys received by the Treasurer, including all interest moneys which he may receive for the use of moneys in his hands, shall be paid by him into the treasury of the city. He shall also be the collector of county taxes in said city. [§ 90, L. 1911, c. 870; amended by § 172, L. 1953, c. 878; § 1, L.L. No. 2-1960]
In case of sickness, absence or disability of the City Treasurer to act, the Deputy City Treasurer shall act as City Treasurer and shall have all his powers and perform all his duties. [§ 91, L. 1911, c. 870; amended by § 325(2), Schedule A, L. 1953, c. 878; L.L. No. 3-1956]
The City Treasurer shall keep upon the account book in his office an account to be entitled "General Fund." All moneys received by him belonging to the city, except water rates, receipts from city hospital and all school moneys, taxes for local improvements (except moneys received by the city pursuant to § C-220a of the City Charter - Ordinance for local improvement public parking lots), taxes payable to the County Treasurer, and the 2% on insurance premiums specified in § C-151 of this act, shall be first placed in said General Fund and be transferred therefrom into the other funds created by this act, and such as may be hereafter lawfully created as the Common Council shall from time to time order and direct. The amount so transferred to any other fund shall not in any fiscal year exceed the amount the Common Council is herein authorized to expend from such other fund. [§ 92, L. 1911, c. 870; amended by § 173, L. 1953, c. 878; L.L. No. 5-1974]
Upon the request of any person therefor, the City Treasurer shall make careful search of the books and records in his office, for any unpaid taxes or tax sales upon or against any piece or parcel of land in said city, making a proper abstract thereof, showing the year in which each item of unpaid taxes was levied or sale made, the amount of said item or sum for which the land was sold, the purchaser thereof, and the amount required at the date of the certificate to redeem the land from such tax or tax sale in cases where the time for redemption has not expired. He shall certify said abstract as such Treasurer; the party requesting such search shall be required to pay such fee as the Common Council shall fix, from time to time, which fee shall be paid into the treasury of the city. [§ 93, L. 1911, c. 870; amended by L.L. No. 1-1960]
The City Treasurer shall, before entering on the duties of his office, on the first day of January after his election, enter into a bond in such penal sum as may be fixed by the Common Council, conditioned as in § C-26 of this act provided; which bond, when approved, shall be immediately filed in the office of the Clerk of the County of Niagara, who shall place the same on record, as required in the case of bonds of town collectors. Said City Treasurer shall obtain from the County Clerk a certification of such filing and forthwith file the same with the City Clerk. The Common Council may, at any time when it shall deem that the interests of the city require it, by a written notice to be served on the said Treasurer, require him, within a time to be named by it in said notice, not less than 10 days after the service of the same, to give such further and additional bond or bonds, in such sum or sums and with such conditions as it may deem necessary, and thereupon the said Treasurer shall, within the time limited by it, file such additional bond or bonds, with such conditions as shall be approved by the Mayor, and which bond or bonds shall be executed, approved, endorsed and filed with the County Clerk of the County of Niagara. The cost of such bond or bonds shall be borne by the City of Lockport and shall be paid from the General Fund, but only in the event that such bond or bonds shall be obtained from a surety company approved pursuant to the provisions of this act. [§ 94, L. 1911, c. 870]
Before any warrants for the collection of taxes issued by the Board of Supervisors of the County of Niagara shall be delivered to the said City Treasurer, he shall furnish an additional bond to the County of Niagara, duly executed by a corporation authorized to execute surety bonds; said bonds to be approved by the said Supervisors of the said City of Lockport, or a majority of them, and shall be in the sum of $20,000, and shall be conditioned that he shall faithfully collect such taxes and pay over the same according to law; which bond the said Supervisors of said city, within six days after the same shall be approved by them, shall cause to be delivered to the Clerk of the County of Niagara, with their approval endorsed thereon. Upon the giving of such bond he shall be empowered to collect the county taxes in said city, and he shall deposit all such county tax moneys collected by him daily in the name of and to the credit of the account of the County Treasurer in the County of Niagara in a depository, located in the City of Lockport, officially designated as provided by law as a depository for state and county taxes by the County Treasurer of the County of Niagara. Such bonds shall be duly recorded by said Clerk, as in the case of the collectors of towns, and such bond shall continue and hold good without renewal until the expiration of the time allowed for collection of said taxes or any extension thereof as provided by law. [§ 95, L. 1911, c. 870; amended by L. 1934, c. 53]
The office of the City Treasurer shall be kept in the city building, and shall be kept open on each day in the year, Sundays, election days and legal holidays excepted, from 9:00 a.m. until 5:00 p.m., or at such hours as the Common Council may direct. [§ 96, L. 1911, c. 870]
The Common Council shall not authorize or direct the drawing or issuing of any order or warrant upon the City Treasurer for the payment of money from any fund when such fund is exhausted, except as herein otherwise expressly provided. Any member of the Common Council willfully voting therefor shall, in addition to all other penalties, be personally liable to any holder thereof for the payment of any and every warrant or order so authorized or directed in violation of this section. [§ 97, L. 1911, c. 870]
In case the Common Council shall authorize any expenditure or appropriation for any purpose in any one fiscal year exceeding the amount it is herein authorized to expend for such purpose, or in case after the expenditures and appropriations have been made and liabilities incurred for any purpose in any fiscal year, to the amount it is herein authorized to expend for such purpose, any further expenditure or appropriation for such purpose shall be made or liability incurred during such fiscal year, except as provided by the preceding section, any member or members of the Common Council willfully voting to authorize any such expenditure or appropriation, or to contract any such debt, shall be jointly and severally personally liable to each and every person entitled to payment, and the City of Lockport shall not be liable to pay the same, nor shall the Common Council audit or pay any debts so contracted or expenditure or appropriation so made. But nothing herein contained shall prohibit the financing of any expenditure for a capital improvement, as that term is defined in the Local Finance Law, or for any other purpose pursuant to the Local Finance Law. [§ 98, L. 1911, c. 870; amended by L. 1943, c. 710]
Any member of the Common Council who shall willfully vote for the passage or adoption of any motion or resolution in violation of any of the provisions of either of the last two preceding sections, or which directs the drawing of any warrant or order for the payment of money from any fund which has been exhausted, or which authorizes or creates any indebtedness or liability against said city not authorized by the Local Finance Law, at any time when there is not money in the treasury thereof properly applicable thereto, shall be guilty of a misdemeanor. [§ 99, L. 1911, c. 870; amended by L. 1943, c. 710]
All accounts and claims against the city shall be presented within three months after the liability thereon was created, and they shall be itemized. All such claims and accounts shall be approved in writing by the head of the department for whose benefit such liability was created and shall be filed with the City Clerk. The City Clerk shall make up an abstract of such claims and present the same with the claims to the Council, which shall inquire into the justice of such accounts, bill or claims and shall approve the same in whole or in part, and if it disapproves, give its reasons therefor. No such claims, accounts or bill shall be paid unless approved by an aye and nay vote of the Council upon the resolution recorded in its minutes authorizing the payment thereof by the City Treasurer, upon a warrant signed by the Mayor and City Clerk. It shall not be necessary for the Council to audit or take action on claims for a fixed salary, for the principal or interest on a bonded or funded debt or other loan or for the regular or stated compensation of officers or employees of the city, or amounts becoming due upon lawful contracts, but the same shall be paid on warrants issued by the Mayor and City Clerk to the Treasurer.
(a) 
Damage actions. All claims for injuries to the person or property, alleged to have been caused or sustained by reason of defects, want of repair or obstruction of any highway, street, alley, bridge, sidewalk or crosswalk of the city, shall be presented in writing to the Council within 30 days after the alleged date of such injuries. Such writing shall state the time, cause, nature and extent of the alleged injuries so far as practicable, and shall be verified by affidavit of the claimant to the effect that the same is true. The omission to file with the City Clerk a notice of such injury and the time and place thereof within 10 days of the happening of the event and the failure to file the claims as herein provided within 30 days of such happening shall be a bar to any action against the city to recover damages therefor. No such action shall be begun until after the expiration of three months from the filing of the claim herein provided and is barred if not begun within one year after the happening of the injury. No civil action shall be maintained for damages to person or property sustained in consequence of the existence of snow or ice upon any sidewalk, crosswalk, street, bridge, culvert or public building, or in consequence of any obstruction, danger or defect whatsoever in or upon any sidewalk, crosswalk, street, bridge, culvert or public building, or any other city property, unless written notice thereof, relating to the particular nature of such danger, obstruction or defect, and the particular location of said danger, obstruction or defect was actually presented in writing to the City Clerk and there was a failure or neglect to cause such snow or ice to be removed, or the said danger, obstruction or defect to be removed or corrected within a reasonable time after the receipt of such notice. When the defect, want of repair or obstruction of any highway, street, alley, bridge, sidewalk or crosswalk is caused, in whole or in part, by any independent contractor, said contractor must be made a party defendant to any action brought against the city to recover damages by reason of such defects. No judgment recovered or award made against said city shall be collectible by execution or otherwise until after an annual tax shall have been levied and collected therein subsequent to such judgment or award. Nothing contained in this section shall be held to repeal or modify any existing requirement or statute or limitations which is applicable to this class of actions, but on the contrary shall be held to be an additional requirement for the right to maintain such action. Nothing contained in this section shall be held to modify any existing rule of law relative to the question of contributory negligence nor to impose upon the city any greater duty or obligation than that it shall keep its streets and public places in a reasonable safe condition for public use and travel. [§ 100, L. 1911, c. 870; amended by L.L. No. 6-1937; L.L. No. 1-1955; L.L. No. 4-1960]
There shall be a Board of Estimate and Apportionment, which shall consist of the Mayor, Chairman of the Finance Committee of the Common Council, City Treasurer, Budget Director, Corporation Counsel and Commissioner of Public Works. The members of the Board shall meet upon the call of the Mayor, or as directed by the Board. The Mayor shall be President, and the City Clerk shall act as Secretary of the Board. The Board of Estimate and Apportionment, during the month of December of each fiscal year, and after reviewing letters of request from area commercial banking institutions, shall meet and designate, with the approval of the Common Council, two or more banks as the depositories of the city funds for the ensuing fiscal year. Such designated banks shall comply with the: (1) New York State General Municipal Law Section 10 governing all deposits and investments, (2) the New York State Banking Law, (3) all provisions of the city's investment policy. [§ 101, L. 1911, c. 870; amended by L.L. No. 1-1932; L.L. No. 1-1940; L.L. No. 3-1990; L.L. No. 1-2000]
On or before the 15th day of September preceding the expiration of each fiscal year, the Board of Estimate and Apportionment shall make an estimate of the probable revenues to be received by the city during the said fiscal year, and also an estimate of the several sums of money which it deems necessary to pay the expenses of conducting the business of the city in each department and office thereof and for the various purposes contemplated by this act, and otherwise by law for the succeeding fiscal year, and, also, to pay the principal and interest of any city indebtedness falling due during said year and not otherwise provided for and the cancellation of judgments against the city, provided that nothing herein contained shall prevent the provision of funds for the payment of such judgments, in whole or in part, pursuant to §§ 24.00 and 29.00 of the Local Finance Law. After it has made such estimates, it shall submit them in writing, with such reasons for them in detail as it may have to give, to the Common Council, which shall convene and consider such estimates. The Common Council shall hear any taxpayer who wishes to be heard in reference thereto. After such hearing, it may adopt such estimates so submitted to it, may add items thereto or increase, diminish or reject any item therein contained except such as relates to the city indebtedness or the estimated revenue. On or before the last regular meeting of the Common Council of the City of Lockport held in the month of November preceding the expiration of each fiscal year, the Common Council shall, by separate resolution for the General, Water, Sewer and Debt Service Funds, adopt the estimates as thus amended. When it shall have adopted the sums as herein provided, the same shall be entered at large in its minutes and published in its proceedings. The several sums contained in the final estimates of revenue to be received by the city, applicable for such purpose, and of moneys necessary to be raised by tax in addition thereto, to pay the expenses of conducting the business of the city, shall be and become appropriated in the amounts and for the several departments, offices and purpose named therein for the following fiscal year. The several amounts specified in such fiscal estimate as necessary to pay the expenses of conducting the business of the city and for the various purposes contemplated by this act and otherwise by law for the following fiscal year, after deducting that portion of the estimated revenues applicable for such purpose, shall constitute the tax budget, and the amount of such budget shall be levied, assessed and raised by tax upon the real and personal property liable to taxation in the city, in the manner herein provided. If, after said certificate is received, it is ascertained that more than a sufficient amount has been included in the annual tax budget to pay the sum called for, the Board of Estimate and Apportionment shall deduct the surplus from its next estimate of the probable amount needed to defray the expense to be incurred for any other lawful purposes specified in this act.[§ 102, L. 1911, c. 870; amended by L. 1918, c. 452; L. 1919, c. 316; L. 1943, c. 710; L. 1945, c. 839; L.L. No. 3-1955; L.L. No. 1-1965; L.L. No. 3-1998; L.L. No. 2-2014]
On or before the 15th day of August preceding the expiration of each fiscal year, all heads of departments and officers empowered by this act or by city ordinance to control or authorize expenditures shall furnish to the Mayor estimates in writing of the amount of expenditures for the next fiscal year in their respective departments or offices, including a statement of the salaries of all their officers and employees, which estimates the Mayor shall lay before the Board of Estimate and Apportionment at its first meeting thereafter, any section of this chapter to the contrary notwithstanding. [§ 103, L. 1911, c. 870; amended by L. 1919, c. 316; L.L. No. 3-1955; L.L. No. 1-1965]
Except as herein otherwise expressly provided and except as otherwise provided in the Local Finance Law, the Common Council shall not create any debt or pecuniary obligation whatever on the part of the city which shall not be payable in, and which cannot be discharged from, the income of the current fiscal year. [§ 104, L. 1911, c. 870; amended by L. 1943, c. 710; L. 1945, c.839]
The Common Council shall have the power to invest in its notes surplus moneys, if any, standing to the credit of the city, other than those under the control of the Board of Library Trustees. [Added by L. 1936, c. 649; amended by L. 1937, c. 168; L. 1943, c. 710; § 174, L. 1953, c. 878]
The Common Council may appropriate funds of the city to meet the city's share for the following purposes:
1. 
The extension or improvement of the waterworks system or the increase of the water supplies, or the acquisition of lands, easements, water or water rights for such purposes.
2. 
The construction, extension and repair of sewer, including the purchase of lands, materials and appliances therefor.
3. 
The acquisition of lands and buildings for the construction of buildings for the Police Department, Fire Department, public market or any other city department or city purpose, or for the equipment of Police Department or the Fire Department with necessary engines, fire apparatus and supplies or for the equipment of any city department or for any city purpose.
4. 
[Repealed by § 325(2), Schedule A, L. 1953, c. 878]
5. 
The purchase of parks and improvement of same.
6. 
For sidewalks and curbs and any deferred assessment on account thereof for any fiscal year.
7. 
The paving, repaving, curbing, guttering and improving of streets.
8. 
The rebuilding or repair of any bridge or building belonging to the city. [§ 105, L. 1911, c. 870; amended by L. 1918, c. 452; L. 1943, c. 710]
The authorization of bonds of the city shall be by ordinance. [Added by L. 1943, c. 710]
[Repealed by § 325(2), Schedule A, L. 1953, c. 878]
Wherever the provisions of this act and the amendments thereto require the Mayor and City Clerk to sign and countersign orders or warrants for the disbursement of city funds, the said Mayor and Clerk are hereby authorized to cause either or both of their respective signatures to be lithographed thereon, or their facsimile signatures to be affixed thereto by mechanical or other means, and the affixing of either or both of said signatures by any of said means shall be deemed a sufficient signing of such orders and warrants. [Added by L.L. No. 2-1938]