A.
Notification of data to be submitted. On or before July 1, the Mayor shall notify, in writing, the head of each administrative unit of City government and the head of each outside agency receiving City funds, pursuant to contract or otherwise, during the current fiscal year of the date fixed pursuant to Subsection B and the form and information to be contained in an estimate and request.
B.
Annual budget requests. On or before September 1 in each year, or
such earlier date as the Mayor may prescribe, the head of each administrative
unit of City government or head of each outside agency receiving City
funds shall furnish to the Budget Officer/Comptroller an estimate
of revenues and expenditures, including capital projects, for the
respective unit or authorized agency for the ensuing fiscal year.
Estimates shall be submitted in such form and shall contain such information
as the Mayor, Budget Officer, or Comptroller under the direction of
the Mayor shall prescribe. Such estimates of expenditures shall be
based on and accompanied by a proposed work program prepared by each
administrative unit or authorized agency. Such estimates of revenues
shall be based upon the year-to-date actual revenues. Revenues projected
by the head of each such entity shall not be greater than the previous
year's actual revenues unless such increase can be reasonably justified
by the head of each such entity.
C.
Review of requests. The Budget Officer, upon receipt of the estimates
and requests for appropriations, shall proceed to make such review
and investigation thereon as that Officer may deem necessary. The
Budget Officer may require the head of each administrative unit or
any officer or employee thereof and any authorized agency requesting
City funds to furnish data and information and answer inquiries pertinent
to such review or investigation. The Budget Officer also shall review
the recommendations of the various boards and commissions.
D.
City budget format and information
required. Upon the completion of the review and investigation of the
estimates and requests from the various administrative units and authorized
agencies, the Budget Officer shall prepare, under the direction of
the Mayor, the recommended City budget for the ensuing fiscal year
for both current operating and capital purposes. The recommended operating
budget shall be in such form as the Mayor may deem advisable and shall
show the following information:
1.
An itemized recommendation for the expense of operating each City
department, bureau, division, office, court, board and commission
of the City government for the ensuing year.
2.
A statement of the operating and capital expenditures on an item-by-item
basis for the last complete fiscal year.
3.
A statement of the operating and capital expenditures on an item-by-item
basis for the first six months of the current fiscal year.
4.
An estimate of the probable operating and capital expenditures on
an item-by-item basis for the last six months of the current fiscal
year.
5.
A recommended operating and capital budget request for each department,
bureau, division, office, court, board and commission of the City
government for the ensuing year and a statement of the appropriation
recommended by the Mayor in each case.
6.
A proposed work plan from each department and bureau.
7.
A five-year capital budget plan in the format approved by the City
Council and including the approximate cost thereof.
8.
A schedule of positions and salaries of all City officers and employees
showing increases and decreases in the number of positions and in
rates of compensation, except that any such increases or decreases
in rates of compensation shall not become effective until approved
by the City Council.
9.
An estimate by the City Comptroller of the miscellaneous revenues
and receipts, which must be based upon a reasonable projection of
the actual revenues received during the first six months of the current
fiscal year, available for proposed expenditures.
10.
A statement of the amounts required for interest on the City debt
and for maturing installments of the City debt and an estimate of
the amounts required for interest and installments on debt anticipated
but not incurred at the date of the budget estimates.
11.
A statement of the amounts required for fixed charges other than
debt and for any contingent fund which may have been established by
the Council in any City department, office or court.
12.
A statement of the outstanding City debt at the time the budget estimates
are submitted to the Council.
13.
A projection of revenue shortfalls or expenditure overages based
upon the actual revenues and expenditures for the first six months
of the current fiscal year.
14.
Such other information concerning the operating and capital budget
as the Mayor and Budget Officer may deem desirable or as the Council
may require.
15.
A certification, under oath, by the Mayor and the Budget Officer
that, to the best of their knowledge and belief, the budget recommendation
reflects all known or anticipated expenditures and accurately reflects
all known or anticipated revenues, and is in balance between total
expenditure and total revenues.
E.
Budget message.
1.
The Mayor's budget message, together with the recommended budget
which will include a capital program plan, shall be presented to the
City by filing with the City Clerk not later than October 10 of each
year. The budget message shall include an outline of fiscal policy
for the City government, describing the important features of the
recommended budget with reference both to proposed expenditures and
anticipated income, and a general summary showing the current and
capital requirements for the budget year, with supporting schedules,
which shall exhibit a balanced relation between the proposed expenditures
and the total anticipated income for the fiscal year covered by it
and which shall compare these figures with the corresponding actual
and budgeted figures of the last completed fiscal year and the fiscal
year currently in progress.
2.
The City Clerk shall cause sufficient copies of the recommended budget,
including the capital program and the budget message, to be made for
distribution to the public. These budget documents are public records
and will be open to inspection by the public during regular business
hours in the City Clerk's office.
F.
Council action on recommended budget. The City Council shall meet
in special session no later than October 15 to consider the recommended
budget and set a date for a public hearing. At that special session,
the Council shall refer the recommended budget to the Standing Committee
on Finance, which shall in turn refer the budget recommendations for
the City Departments to the appropriate standing committees of the
City Council as follows: Department of Law, Police Court and City
Court to the Law Committee; the Department of Public Safety to the
Safety Committee; the Department of General Services to the General
Services Committee; the Department of Public Utilities to the Public
Utilities Committee; the Department of Planning and Economic Development
to the Planning and Economic Development Committee; the Bureau of
Information Services to the Science and Technology Committee; the
City Council, the City Clerk, the Office of the Mayor and the Department
of Finance to the Finance Committee; miscellaneous boards, agencies
and commissions shall be referred to the appropriate standing committees
by the Chair of the Finance Committee.
[Amended 10-6-2016 by L.L. No. 4-2016]
G.
Notice and hearing on budget. The City Council shall furnish to the
designated newspaper of the City and to the City website a general
summary of the proposed budget and a notice stating times and places
where copies of the proposed budget are available for public inspection,
and a time and place not less than two weeks after such publication
and dissemination for a public hearing on the proposed budget.
H.
Preliminary public hearings on
budget estimates.
1.
The standing committees of the Council shall hold at least one preliminary
hearing of the departmental estimates assigned to them by the standing
Committee on Finance and shall issue a report of these hearings to
the Clerk no later than November 15. Additional meetings may be held
if necessary. Said meetings shall be arranged so they do not overlap
and shall be held at a time to allow maximum public attendance.
2.
In attendance at these preliminary hearings shall be duly authorized
members of the Council's standing committees, the Mayor, the Comptroller
and the Budget Officer. All preliminary hearings shall be open to
the public, and at least twenty-four hours' notice of such hearings
shall be given. The findings of those hearings shall be published
and distributed by the Clerk.
3.
At all aforementioned preliminary hearings, all persons desiring
to be heard in relation to the estimates shall be heard. The Council
may establish, by general ordinance, rules of procedure for public
hearings in which reasonable limitations may be placed on the time
allocated to any speaker, but said rules shall not be designed or
utilized for the purpose of stifling any public comment on the estimated
revenues or expenditures or general appropriateness thereof. A period
of time shall be allowed for the public to ask questions and receive
answers on budget items from the Budget Officer/Comptroller and department
heads. Any questions regarding the estimated revenues or expenditures
or need for such expenditures which are not answerable at the time
of the preliminary public hearing shall be answered in writing by
the Budget Officer or department head and said written answers shall
be made available to the public during regular business hours at the
office of the City Clerk.
I.
Council and Mayor budget meeting. After the Council committees file
their reports with the Clerk, and prior to the final public hearing
on the budget, a committee consisting of the Mayor, the Budget Officer,
and the City Council members shall convene to review suggested changes
to the recommended budget.
J.
Final public hearing. The Council or its standing Committee on Finance shall meet on a day designated by the Council, pursuant to Subsection F herein, for the purpose of holding a final public hearing on the budget estimates. At said final public hearing, all persons desiring to be heard in relation to the estimates shall be heard. The Council may establish, by general ordinance, rules of procedure for public hearings in which limitations may be placed on the time allocated to any speaker, but said rules shall not be designed or utilized for the purpose of stifling any public comment on the estimated revenues or expenditures or general appropriateness thereof. A period of time shall be allowed for the public to ask questions and receive answers on budget items from the Budget Officer and department heads.
K.
Adoption of the budget. The City Council at a special meeting held
after the final public hearing on or before December 1, or December
2 if the December 1 falls on a Sunday, shall by resolution adopt,
or amend and adopt, the budget and submit the same to the Mayor for
approval. The Council shall not amend any items in the estimates relating
to the City debt, to judgment against the City, or to miscellaneous
revenues and receipts as estimated by the City Comptroller. At the
same special meeting at which the budget is approved, which meeting
shall not be adjourned, the Council shall adopt an ordinance appropriating
the various amounts in the budget as approved for the several departments,
bureaus, divisions, offices, courts, boards and commissions of the
City and for the several purposes specified in the budget. If a budget
has not been adopted by the Council, as provided herein, on or before
December 1, or December 2 if December 1 falls on a Sunday, then the
budget recommended to the Council shall become the budget for the
ensuing year. If the Mayor does not act on the budget as passed by
the Council before December 8, or December 9 if December 8 falls on
a Sunday, then the budget as passed by the Council shall become the
final budget for the ensuing year. If the Mayor shall disapprove of
any item within the budget pursuant to the Mayor's line item veto
powers, then before December 8, or December 9 if December 8 falls
on a Sunday, the Mayor shall return the same to the City Council for
reconsideration. The City Council shall meet in special session prior
to December 15 to reconsider those budget items vetoed by the Mayor.
If an item receives an affirmative vote of 2/3 of the members of the
Council, then the Mayor's veto with respect to that item shall be
overridden. If the Council does not reconsider those items disapproved
by the Mayor by December 15, then the recommended budget, as modified
by the Mayor's vetoes, shall become the budget for the ensuring year.
L.
All expenditures pursuant to appropriations. No money shall be drawn
from the City treasury nor shall any obligation for the expenditure
of money be incurred except pursuant to obligations made by the City
Council.
M.
Transfer of funds. The City Council shall approve any transfers or
appropriations of $500 or more not specifically authorized in the
budget. Upon written request of the Mayor and any department, division
or bureau head, the City Council may approve the transfer of an unencumbered
balance in an appropriation from any department, division or bureau
to another department, division or bureau. For purposes of this section,
a transfer shall include any shift of funds from one account to another,
whether or not the funds are to be returned to the original account.
Any transfer of funds from the water fund or sewer fund to any other
department, division, bureau, or the general fund shall require a
2/3 vote of the City Council. Additionally, any such legislation shall
not be acted upon it shall be the subject of at least one public hearing
by the council upon five days of public notice.
[Amended 5-5-2016 by L.L.
No. 1-2016; 9-8-2016 by L.L. No. 3-2016]
N.
Annual tax levy. The City Council, at the special meeting at which
the annual appropriation ordinance is adopted, which meeting shall
not be adjourned, shall levy taxes on all taxable property within
the City as shown on the annual assessment rolls, to the amount required
to be raised by tax in the annual City budget. All taxes thus levied
shall, on the January 1 following the adoption of the ordinance levying
such taxes, become liens on the properties against which they are
levied.
A.
Extension of taxes. The City Clerk, on the day following the adoption
of the annual tax levy by the City Council, shall deliver to the City
Treasurer, or City Comptroller if no City Treasurer has been appointed,
and to the City Assessor certified copies of the ordinance making
such levy. The City Assessor then shall extend the City tax as levied
by the City Council and the City share of the state and county tax
as apportioned by the county authorities, and shall enter these extensions
along with all delinquent special assessments, delinquent sewer taxes,
delinquent water rents, and delinquent special charges on the original
assessment rolls filed with the Assessor, which rolls then become
the tax rolls of the City for the ensuing year. When the tax rolls
have been completed, a warrant signed by the Mayor and by the City
Clerk shall be attached thereto, directing the Treasurer to collect
from the persons named in the rolls the sum specified as levied against
the parcels described in the rolls as owned by them.
B.
Taxes payable. Fifty percent of the City tax and 50% of the county
tax chargeable to the City, and all delinquent assessments and charges
added to the rolls, shall be due and payable at the office of the
City Treasurer on January 1, and 50% of the City tax and 50% of the
county tax chargeable to the City shall be due and payable to the
office of the City Treasurer on July 1 in each year.
C.
Tax notices. The City Treasurer shall on January 2 and January 9
and on July 1 and July 8 in each year shall cause a notice to be published
in one or more of the newspapers having general circulation in the
City, as well as to be posted on the City website, to the effect that
City taxes are due and payable at the Treasurer's office during regular
office hours. The notice shall state the collection period during
which taxes may be paid without penalty and the penalties to be added
for nonpayment during such collection period.
D.
Tax bills. The City Treasurer, on or before January 1 each year,
shall mail to each owner of taxable property shown in the tax rolls
whose name and address the Treasurer is able to ascertain a statement
of the taxes assessed against the property, and the times when such
taxes are payable. The provisions of this section are for the benefit
of the taxpayers, and the failure of the Treasurer to mail such bills
or the failure of the addressee to receive them shall not invalidate
or otherwise affect such tax or prevent the accruing of penalties
for the nonpayment thereof.
E.
Collection periods and penalties. The first installment of taxes
shall be due and payable, without penalty, during January, and the
second installment thereof shall be due and payable, without penalty,
during July, the months designated as collection periods. On the first
day of each month succeeding the collection period, there shall be
added to all unpaid taxes a penalty of 3% until such taxes are paid
or until the property upon which there is a lien is sold to discharge
such lien.
F.
Tax receipts. The City Treasurer shall deliver or forward by mail
a proper receipt for such payment to each person paying a tax installment.
H.
Installment
Payment Plans for Delinquent Taxes.
[Added 3-7-2019 by L.L.
No. 1-2019]
1.
Definitions:
a.
"Eligible delinquent taxes" means the delinquent taxes, including
interest, penalties and charges, which have accrued against a parcel
as of the date on which an installment agreement is executed.
b.
"Eligible owner" means an owner of real property who is eligible
to or has entered into an installment agreement.
c.
"Installment agreement" means a written agreement between an eligible
owner and the enforcing officer providing for the payment of eligible
delinquent taxes in installments pursuant to the provisions of Section
1184 of the Real Property Tax Law and this Local Law.
2.
The Enforcing Officer of the city of Troy or his or her designee
is authorized to enter into an installment agreement providing for
the payment of eligible delinquent taxes in installments with property
owners. Such installment payments of eligible delinquent taxes shall
be made available to each eligible owner on a uniform basis pursuant
to the provisions of the New York State Real Property Tax Law and
this Local Law. Such installment payments of eligible delinquent taxes
shall commence immediately upon the signing of the agreement between
the Enforcing Officer or his or her designee and the eligible owner.
The agreement shall be kept on file in the office of the Comptroller
of the City of Troy. The Enforcing Officer shall not be required to
notify a potential eligible owner as to their possible eligibility
for an installment agreement, nor shall the Enforcing Officer be required
to notify the eligible owner when an installment is due.
3.
The term of the installment agreement shall be for thirty-six months,
the payment schedule shall be monthly, quarterly or semi-annually.
The required initial down payment shall consist of the amount due
on the current City and County property tax bill; the amount due on
any current school district tax in collection by the City; and ten
percent (10%) of the eligible delinquent taxes and eligible properties
shall include all properties within the City of Troy. Should an eligible
owner pay off the amount owed under the agreement early, there shall
be no adjustment of the amount of the payments.
[Amended 5-7-2021 by L.L. No. 1-2021]
4.
A property owner shall not be eligible to enter into an agreement
pursuant to this section where:
a.
There is a delinquent tax lien on the same property for which an
application is made or on another property owned by such person and
such delinquent tax lien is not eligible to be made part of the agreement
pursuant to this section;
b.
Such person is the owner of another parcel within the tax district
on which there is a delinquent tax lien, unless such delinquent tax
lien is eligible to be and is made part of the agreement pursuant
to this section;
c.
Such person was the owner of property on which there existed a delinquent
tax lien and which lien was foreclosed within three (3) years of the
date on which an application is made to execute an agreement pursuant
to this section; or
d.
Such person has previously entered into an installment agreement
for the payment of delinquent taxes with the City of Troy.
e.
There is any code violation, unpaid or outstanding fees, payments,
fines, penalties, levies with respect to any property owned by the
applicant in the City of Troy.
5.
The amount due under the an installment agreement shall be the eligible
delinquent taxes plus the interest that is to be accrued on each installment
payment up to and including the date on which each payment is to be
made. The agreement shall provide that the amount due shall be paid,
as nearly as possible, in equal amounts on each payment due date.
Each installment payment shall be due on the last day of the month
in which it is to be paid.
6.
Interest and penalties. Interest on the amount of eligible delinquent
taxes less the amount of the downpayment made by the eligible owner,
shall be that amount as determined pursuant to New York State Real
Property Tax Law § 924-a. The rate of interest in effect
on the date the agreement is signed shall remain constant during the
period of the agreement. If an installment is not paid on or before
the date it is due, interest shall be added at the rate prescribed
by New York State Real Property Tax Law § 924-a for each
month or portion thereof until paid. In addition, if any installment
is not paid by the end of the fifteenth calendar day after the payment
due date, a late charge of five percent (5%) of the overdue payment
shall be added.
7.
Default.
a.
The eligible owners shall be deemed to be in default of the of the
agreement upon:
i.
Non-payment of any installment within thirty (30) days from the payment
due date;
ii.
Non-payment of any tax, special ad valorem levy or special assessment
which is levied subsequent to the signing of the agreement by the
tax district, and which is not paid prior to the expiration of the
warrant of the collecting officer; or
iii.
Default of the eligible owner on another agreement made and
executed pursuant to this section.
b.
In the event of a default, the City shall have the right to require
the entire unpaid balance, with interest and late charges, to be paid
in full. The City shall also have the right to enforce the collection
of the delinquent tax lien pursuant to the applicable sections of
law, special tax act, charter or local law.
c.
Where an eligible owner is in default and the City does not either
require the eligible owner to pay in full the balance of the delinquent
taxes or elect to institute foreclosure proceedings, the City shall
not be deemed to have waived the right to do so.
8.
The provisions of this section shall not affect the tax lien against
the property except that the lien shall be reduced by the payments
made under an installment agreement, and that the lien shall not be
foreclosed during the period of installment payments provided that
such installment payments are not in default.
The City Council shall establish in the City Code its policies
and procedures for the purchase of materials, supplies, equipment,
work or real property needed by the City, to include procedures for
emergency purchases.
The Council shall provide in the City Code specific policies
and procedures for the sale or lease of real or personal property
no longer needed for City purposes. However, before park and waterfront
property, as defined by state law, is sold, there must be legislative
approval by the State of New York.
A.
Fiscal year. The fiscal year of the City of Troy shall begin on January
1 and end on December 31.
B.
Taxation of City-owned properties. Parcels of taxable property acquired
by the City on tax sales shall be exempt from all City taxes, but
not school taxes, while owned by the City. The Corporation Counsel
shall notify the City Assessor immediately of the sale of any such
property by the City.
C.
Accounting procedures. Accounting for City funds shall be centralized
in the office of the City Comptroller. All books and records of original
entry shall be maintained in the Comptroller's office, and details
of all cash receipts and cash disbursement shall be on record in the
City Comptroller's office. Detail budget codes shall be on record
in the City Comptroller's office. Detail budget codes shall be maintained
in the City Auditor's office. The City Comptroller shall require and
shall receive those necessary weekly and/or monthly reports from all
departments, bureaus, offices, courts, boards, and commissions to
maintain proper budget control. Copies shall be furnished to the City
Auditor and Budget Officer. All accounting records should be maintained
in accordance with the New York State Audit and Control Accounting
Manuals and Procedures.
D.
Moneys considered in treasury. All moneys in the City treasury appropriated
by the City Council; all moneys anticipated to be received from taxes
or other sources to the amounts estimated in the annual budget and
appropriated in the annual appropriation ordinance; all moneys anticipated
to be received from authorized assessments; and, all moneys derived
or to be derived from bonds and notes previously authorized and either
sold or to be sold shall be deemed to be in the City treasury and
available to certification for expenditures.
E.
Deposits and accounts. All moneys received by the City Treasurer,
or the City Comptroller if no City Treasurer has been appointed, shall
be deposited promptly in such banks and trust companies as the City
Council shall have designated. Banks and trust companies so designated
shall furnish such security as the Council may require. The City Comptroller
shall verify accounts with depository records monthly. It shall be
the duty of the City Comptroller to require the transmittal of county
tax moneys collected for the county within a reasonable time after
their collection, but in no event to exceed 90 days.
F.
Independent audits. The City Council shall provide for an independent
annual audit of the books, records and transactions of the departments,
offices, courts, boards, and commissions of the City and may provide
for independent, special audits at any time. Such independent audits
shall be made by certified public accountants holding certificates
issued by the Regents of the University of the State of New York.
G.
Financial reports. The City Comptroller shall prepare for the Mayor
for submission to the City Council complete financial reports for
each quarter of each fiscal year, for each fiscal year, and for such
other periods as may be required by the Mayor or the Council. The
annual financial report shall be prepared for distribution as soon
as possible after the close of each fiscal year.
H.
Surpluses. Cash surpluses shall be appropriated to reduce the tax
levy except to the extent it is necessary for the City to maintain
a reserve fund.
