[Amended 8-17-2017 by L.L. No. 5-2017]
On or before October 8 of each year, the Mayor shall submit
to the Common Council, and file with the City Clerk, a budget for
the ensuing fiscal year and an accompanying message. The budget and
message shall be available to the public and the Clerk shall publish
notice of a public hearing to be held not sooner than seven days following
publishing of the Mayor's budget and the accompanying message, and
no later than 28 days following the publishing of the Mayor's budget
and the accompanying message. As used in this article, the term "publish"
means to print in the contemporary means of information sharing, which
includes, but is not limited to, one or more newspapers of general
circulation in the City, and, if available, a City website.
The Mayor's message shall explain the budget both in fiscal
terms and in terms of the work programs, linking those programs to
organizational goals and community priorities. It shall outline the
proposed financial policies of the City for the ensuing fiscal year
and the impact of those policies on future years. It shall describe
the important features of the budget, indicate any major changes from
the current year in financial policies, expenditures, and revenues
together with the reasons for such changes, summarize the City's
debt position, including factors affecting the ability to raise resources
through debt issues, and include such other material as the Mayor
deems desirable. The term "major change" includes, but is not limited
to: a deficit or surplus that is more than 5% of the current year's
budgeted amount for a department or program; a new program or activity
which will include a description of the need, cost, and funding source.
The budget shall provide a complete financial plan of all City
funds and activities for the ensuing fiscal year and, except as required
by law or this Charter, shall be in such form as the Common Council
may require. The budget shall begin with a clear general summary of
its contents; shall show in detail all estimated income, indicating
the proposed property tax levy, utility rates, and other fees and
charges, and all proposed expenditures, including debt service, for
the ensuing fiscal year; it shall indicate in separate sections:
A.
How each department's or program's expenditures comport
with the City's goals and objectives, including the method of
financing such expenditures; and
B.
Proposed capital expenditures during the ensuing fiscal year consistent
with the five year capital program, detailed for each fund by organization
unit when practicable, and the proposed method of financing each such
capital expenditure; and
C.
The anticipated income and expense, and profit and loss, for the
ensuing year for each utility and any department or program operated
by the City which derives more than 50% of its operating revenues
from fees or charges. Such budgets shall include all income and expenses,
including the estimated cost of expenses not paid directly by the
department or program, such as property insurance, equipment depreciation,
employee benefit expenses and support services provided by other departments
or programs. The operating budget shall include the number and amount
of delinquent customer accounts more than 60, and 120 days past due.
The amount of general fund revenue budgeted for use by such department
shall be clearly identified. For any fund, the total of proposed expenditures
shall not exceed the total of estimated income plus carried forward
fund balance, exclusive of reserves.
A.
Amendment before adoption. After the public hearing, the Common Council
may adopt the budget with or without amendment. In amending the budget,
it may add or increase programs or amounts and may delete or decrease
any programs or amounts, except expenditures required by law or for
debt service or for an estimated cash deficit, provided that no amendment
to the budget shall increase the authorized expenditures to an amount
greater than total estimated income. An amendment shall be supported
by the information required to be included in the budget and budget
message submitted by the Mayor.
B.
Adoption. The Common Council shall adopt the budget and necessary
implementing ordinances not later than 14 days after the start of
the fiscal year.
C.
Failure to adopt. If the Common Council fails to adopt a budget within
14 days of the start of the fiscal year, the budget submitted by the
Mayor and all implementing ordinances shall take effect.
Not later than 14 days after the start of the fiscal year, the
Common Council shall adopt ordinances or enact local laws:
A.
Appropriating funds by department or board for each separately budgeted
program or activity.
B.
Establishing tax rates and authorizing real property tax levies to
raise the budgeted amount of real property tax revenue.
C.
Establishing new or increased taxes, fees or charges, the estimated
revenues from which are included in the budget. If a law imposing
a tax, fee or charge authorizes changes in the rate(s) or amount(s)
by resolution, a change may be made by resolution.
The budget may be amended after it is adopted, as follows:
A.
Supplemental appropriations. If during the fiscal year the Mayor
certifies that there are available for appropriation revenues in excess
of those estimated in the budget, the Common Council by ordinance
may make supplemental appropriations for the year up to the amount
of such excess.
B.
Emergency appropriations. To meet a public emergency, or to pay a
judgment against the City, or a catastrophic loss in an amount in
excess of the City's insurance coverage, the Common Council may
make emergency appropriations. To the extent that there are no available
unappropriated revenues or a sufficient fund balance to meet such
appropriations, the Council may borrow funds to pay such costs on
such terms as are permitted by the Local Finance Law.
C.
Reduction of appropriations. If it appears to the Mayor that there
is likely to be insufficient revenue or unappropriated funds to pay
an appropriation, he or she shall promptly inform the Common Council
of the amount of the estimated deficit and recommend a course of action.
The Common Council may, by ordinance or resolution, reduce one or
more unencumbered appropriations to eliminate such deficit.
D.
Transfer of appropriations. The Common Council may, by resolution,
transfer an unencumbered appropriation from one budget category to
another. The Mayor may transfer an appropriation for an activity or
program within a department to another activity or program within
such department and shall inform the Council of such action on or
before the next regular Council meeting.
E.
Public borrowings. Nothing in this article shall be construed to
limit the City's borrowing powers under the Local Finance Law.
A.
Submission to City Council. The Mayor shall prepare and submit to
the Common Council a five-year capital program no later than October
8.
B.
Contents. The capital program shall include:
(1)
A clear general summary of its contents;
(2)
Identification of the long-term goals of the community;
(3)
A list of all capital improvements and other capital expenditures
which are proposed to be undertaken during the fiscal years next ensuing,
with appropriate supporting information as to the necessity for each;
(4)
Cost estimates and recommended time schedules for each improvement
or other capital expenditure;
(5)
Method of financing upon which each capital expenditure is to be
reliant;
(6)
The estimated annual cost of operating and maintaining the facilities
to be constructed or acquired;
(7)
A commentary on how the plan addresses the sustainability of the
community and the region of which it is a part; and
(8)
Methods to measure outcomes and performance of the capital plan related
to the long-term goals of the community.
C.
The capital program shall be revised and extended each year with
regard to capital improvements still pending or in process of construction
or acquisition.
A.
Notice and hearing. The Common Council shall publish the general
summary of the capital program and a notice stating:
B.
Adoption. The Common Council by resolution shall adopt the capital
program with or without amendment after the public hearing and on
or before the 14th day after the start of the fiscal year.
C.
Failure to adopt. If the Common Council fails to adopt a capital
program within the time stated in the preceding section, the capital
program submitted to the Council by the Mayor shall take effect.
All unspent and unencumbered appropriations shall lapse at the
end of each fiscal year, except unspent and unencumbered appropriations
for capital projects which shall lapse at the end of two years from
the fiscal year in which such funds were appropriated.
No payment shall be made or obligation incurred against any
allotment or appropriation except in accordance with appropriations
duly made and unless the Mayor or the City chamberlain first certifies
that there is an unencumbered appropriation to pay such expense. Any
authorization of payment or incurring of obligation, in violation
of the provisions of this article, shall be void, and any payment
so made illegal. Any City officer or employee who knowingly pays,
or causes the City to become obligated to pay, any expense without
an appropriation sufficient to pay the cost thereof shall be liable
to the City for the amount so paid and may be removed from office
or discharged. This section does not prohibit the City from entering
into contracts, leases or other obligations which require the City
to make payments over more than one fiscal year.
A.
The Common Council shall provide for an independent annual audit
of all City accounts and may provide for more frequent audits as it
deems necessary. An independent certified public accountant or firm
of such accountants shall make such audits. The auditor will conduct
the audit in compliance with the current Code of Ethics and Rules
of Conduct promulgated by the American Institute of Certified Public
Accountants, the New York State Society of Certified Public Accountants,
and the State Board for Public Accountancy.
B.
Such audits should be performed in accordance with generally accepted
auditing standards (GAAS) and generally accepted governmental auditing
standards (GAGAS).
C.
The Council shall designate no fewer than three of its members to
serve as an Audit Committee. This Committee shall:
(1)
Lead the process of selecting an independent auditor;
(2)
Direct the work of the independent auditor as to the scope of the
annual audit and any matters of concern with respect to internal controls;
and
(3)
Receive the report of the independent auditor and present that report
to the Council with any recommendations from the Committee.
D.
The Council shall, using competitive bidding procedures for professional
services, designate such accountant or firm annually, or for a period
not exceeding three years, but the designation for any particular
fiscal year shall be made no later than 30 days after the beginning
of such fiscal year. The standard for independence is that the auditor
must be capable of exercising objective and impartial judgment on
all issues encompassed within the audit engagement. No accountant
or firm may provide any other services to the City during the time
it is retained to provide independent audits to the City.
Copies of the budget, capital program, independent audits, and
appropriation and revenue ordinances shall be public records.
A.
No civil action shall be maintained against the City for damages
or injuries to person or property sustained in consequence of any
street, highway, bridge, culvert, sidewalk or crosswalk being defective,
out of repair, unsafe, dangerous or obstructed unless, previous to
the occurrence resulting in such damages or injury, written notice
of the defective, unsafe, dangerous or obstructed condition of said
street, highway, bridge, culvert, sidewalk or crosswalk was actually
given to the Superintendent of Public Works and there was a failure
or neglect within a reasonable time after the receipt of such notice
to repair or remove the defect, danger or obstruction complained of.
No such action shall be maintained for damages or injuries to the
person or property sustained solely in consequence of the existence
of snow or ice upon any sidewalk, crosswalk or street unless written
notice thereof, relating to the particular place, was actually given
to the Superintendent of Public Works and there was a failure or neglect
to cause such snow or ice to be removed or the place otherwise made
reasonably safe within a reasonable time after the receipt of such
notice.
B.
The City shall not be liable in a civil action for damages or injuries
to person or property or invasion of personal or property rights of
any name or nature whatsoever, whether casual or continuing, arising
at law or in equity, alleged to have been caused or sustained, in
whole or in part, by or because of any omission of duty, wrongful
act, fault, neglect, misfeasance or negligence on the part of the
City or any of its agents, officers or employees unless a notice of
claim shall have been made and served in compliance with § 50-e
of the General Municipal Law nor unless an action shall be commenced
thereon within one year after the happening of such accident or injury
or the occurrence of such act, omission, fault or neglect; but no
action shall be commenced to recover upon or enforce any such claim
against the City until the expiration of three months after the service
of said notice. Nothing herein contained, however, shall be held to
revive any claim or cause now barred by any existing requirement or
statute of limitations or to waive any existing limitation now applicable
to any claim or cause of action against the City.
C.
All actions brought against the City upon any contract liability
expressed or implied must be commenced within one year from the time
that the cause of action accrued.
D.
Where a claim has been filed against the City or any of its servants,
agents, employees, boards or representatives for any cause whatsoever
demanding payment of a sum of money, the Chamberlain of the City of
Plattsburgh by the service of a notice on the claimant, either personally
or by registered or certified mail, may require said claimant to appear
and be examined in connection with such claim and, when so sworn,
to answer as to any facts relating to the justness of such claim and
as to all facts and circumstances surrounding the occurrence or happening
upon which the claim is based, including the extent and nature of
the damages or injuries for which the claim is made.
E.
No action shall be commenced against the City or its servants, agents,
employees, boards or representatives unless the claimant has duly
complied with the request for examination by the Chamberlain as herein
set forth, and failure to comply shall be deemed a complete defense
to any action.
The Common Council shall provide by law procedures for administration
and fiduciary oversight of the budget.
A.
A claim is a demand presented for the payment of money due for goods
that have been delivered, services that have been provided, or compensation
for damages.
B.
The City Chamberlain may adopt rules, procedures and forms for the
presentation of claims by claimants and City officers and departments.
C.
The Common Council shall audit claims and allow or disallow claims
in whole or part. The Common Council may, by local law not subject
to referendum, delegate its auditing responsibility and authority
to another body or official.
D.
The following claims may be paid without prior audit, but shall be
reported on the abstract of claims:
(1)
Public utility services, postage, freight, and express charges.
(2)
Payments from authorized petty cash funds.
(3)
Fixed salaries of officers or employees regularly engaged at agreed-upon
wages by the hour, day, week, month, year, or other authorized period,
including any payroll withholdings.
(4)
Principal or interest payments on debt.
(5)
Payments made pursuant to a court order.
(6)
Amounts due upon lawful contracts for periods exceeding one year.
(7)
Retirement contributions to the New York State and Local Retirement
System as billed by the State Comptroller.
E.
The City Chamberlain shall prepare an "abstract of claims" listing
all claims audited and approved for payment which shall include the
claim number, name of claimant, amount approved, fund, and appropriation
account chargeable. An abstract of claims shall be presented at each
regular Common Council meeting. The Chamberlain's presentation
of the abstract of claims is a certification that:
(1)
The claim is for a valid and legal purpose.
(2)
The purchase is authorized and approved.
(3)
There are sufficient appropriations to pay the claim.
(4)
The claim is mathematically correct.
(5)
The claim meets legal and policy requirements in relation to competitive
bidding or, when permitted, competitive offering, and the requirements
of the City's procurement policy.
(6)
Other adopted policies have been followed.
F.
The abstract of claims shall be reviewed and approved by a pre-audit
committee of the Common Council which shall consist of any three members
of the Common Council, including the Mayor. The pre-audit committee
shall review the abstract of claims, and supporting documentation
deemed necessary, and recommend approval or disapproval to the Common
Council. The pre-audit committee members are not required to meet
as a committee, but may review claims individually. The committee
members shall indicate their review of claims by signing the abstract
of claims.
