The fiscal year of the City shall begin with
the first day of July and end with the last day of June of each year.
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Part A
Capital Program
[Amended 1-21-1997 by L.L. No. 1-1997] |
[Amended 8-20-2013 by L.L. No. 3-2013]
As used in this section, the following terms
shall have the meanings indicated:
Consists of all capital projects, including both proposed
projects and projects granted final approval by the Common Council.
Any expenditure that is not provided for in the operating
budget and is intended to be funded by borrowing, grants or other
nonrecurring revenue sources. Capital projects typically provide for
the procurement of major pieces of equipment or infrastructure improvements.
A.
Proposed capital projects. Any department head or
member of the Common Council may submit a proposed capital project
to the Common Council for consideration. Any proposed capital project
must contain the following:
(1)
A general description of the project.
(2)
A specific statement of the purpose of the project.
(3)
The estimated cost of the project.
(4)
The expected benefit of the project.
(5)
The expected effect of the project on the operating
budget for maintenance, staffing and other related costs of the project.
(6)
Methods of financing the project and a discussion
of possible alternatives.
B.
Tentative approval. The Common Council, by majority
vote, may grant tentative approval to a proposed capital project.
When the capital project is granted tentative approval, the appropriate
City department or consultant shall draw up a detailed description
of the project including bid specifications and cost estimates for
completion of the project and estimates for operating costs associated
with the project. The Controller shall list all financing options
available and project annual cost estimates for the project under
each option.
C.
Final approval. When all of the information required,
as a result of tentative approval, has been compiled, the Common Council
may consider the capital project for final approval. The Common Council
may grant final approval by majority vote. Final approval shall grant
authorization to seek bids, establish a starting date for construction
and establish the method of financing. Final approval should encompass
all of the actions required by the Common Council concerning the project.
A.
Amendments which seek to alter the start or completion
date of a project for the purpose of changing the fiscal year of the
accrual of an expenditure require a four-fifths vote by the Common
Council for approval.
B.
Amendments which seek to alter the basic purpose of
a finalized capital project require a four-fifths vote by the Common
Council for approval.
No project that meets the definition of a capital
project, as set forth in § C102 of the Charter, as amended,
shall be authorized by the Common Council without completing the approval
process set forth in § C103 of the Charter, as amended.
[Amended by L.L. No. 5-2004, ref. date 11-2-2004; 8-20-2013 by L.L. No. 3-2013]
The Mayor and Controller shall, concurrently
with the submission of the operating budget to the Common Council
and when requested by resolution of the Common Council, prepare a
capital program report. The report shall, for each approved capital
project, indicate the status of the project, the funding amount actually
received, the amounts actually expended, the future funding required
and the projected future expenditures and projected appropriations
required. The report shall also include a five-year plan of proposed
capital projects.
[Amended by L.L. No. 5-2004, ref. date 11-2-2004; 8-20-2013 by L.L. No. 3-2013]
The Mayor, in the proposed operating budget,
shall include line items appropriating funds for all finalized capital
projects and proposed capital projects, that are sought to be approved,
in accordance with the estimated appropriation associated with each
capital project.
Amended 8-20-2013 by L.L. No. 3-2013]
The capital program is the compilation of all
approved and proposed capital projects. The final approved capital
projects shall constitute the capital project budget and shall be
maintained and tracked on a continuing basis by the Controller.
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Part B
Operating Budget Procedure
[Amended 8-5-1986 by L.L. No. 3-1986,
ref. date 11-5-1986; 1-21-1997 by L.L. No. 1-1997; L.L. No. 5-2004, ref. date 11-2-2004; 8-20-2013 by L.L. No. 3-2013] |
On or before the 15th day of February in each year or such earlier
date as the Mayor may prescribe, the head of each unit of City government
or authorized agency shall furnish to the Controller an estimate of
revenues and appropriations of their respective unit or authorized
agency for the ensuing fiscal year and a description of any proposed
capital projects. Each estimate shall show the sources of revenues
and the character and object of appropriations, which may be subclassified
by functions and activities. The estimate of each unit shall be subdivided
according to the internal organization of such unit. Estimates shall
be submitted in such form and shall contain such additional information
as the Controller shall prescribe. Such estimates of expenditures
shall be based on and shall be accompanied by a tentative work program
prepared by each unit or authorized agency.
On or before January 15 of each year, the Mayor shall notify,
in writing, the head of each unit and of each authorized agency receiving
City funds, including those declining funds pursuant to contract or
otherwise during the current fiscal year, of the date fixed for submission
of estimates of revenues and requests for appropriations for the ensuing
fiscal year and the form of and information to be contained in such
estimates and requests.
Upon receipt of the estimates for revenues and requests for
appropriations, the Controller shall proceed, at the direction of
the Mayor, to make such review and investigation thereon as they may
deem necessary. The Controller may require the head of each 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 Controller shall also review
the recommendations of the various boards and commissions.
Upon the completion of the review and investigation of the estimates
of revenue and requests for appropriations from the various units
and authorized agencies, the Controller, at the direction of the Mayor,
shall prepare the proposed City operating budget for the ensuing fiscal
year and the Capital Project Report. The proposed City operating budget
shall be in such form as the Controller may deem advisable and shall
show, in parallel columns, the following comparative information:
the actual expenditures and revenues for the last completed fiscal
year; the City operating budget as adopted and this budget as modified
for the current fiscal year; estimates of appropriations and revenues
for the ensuing fiscal year submitted by the heads of the various
departments, other administrative units and authorized agencies; and
the Mayor's recommendations and estimates as to expenditures and revenues
for the ensuing fiscal year. The capital project report shall be as
specified in § C-106 of this Charter.
In addition to the information specified above, the proposed
City operating budget shall include a statement delineating the bounded
indebtedness of the City government and its agencies, the debt redemption
and interest requirements, the indebtedness authorized and unissued,
the condition of the capital reserve funds, unused borrowing capacity
of the City within constitutional limits, calculations of any applicable
tax or revenue limitation or cap and any other matter which the Mayor
and Controller may deem advisable or the Common Council may require.
Appropriations in the proposed City operating budget shall be
classified by units and their subunits according to the internal organization
of such units or by special funds. Such recommendations shall show
the character and object of appropriations and shall contain:
A.
An estimate of the several amounts which the Mayor deems necessary
in the ensuing fiscal year for conducting the business of the City
and each unit thereof, separately stated, and for other City purposes
and charges.
B.
An estimate of the contingent funds recommended to be provided for
unanticipated for emergency City purposes or charges.
C.
A statement of the several amounts recommended for appropriation
to the reserve funds, if any.
D.
A statement of the amount required to pay the interest on and amortization
of or redemption of indebtedness becoming due in the ensuing fiscal
year.
E.
The amount of any judgments recovered against the City and payable
during the fiscal year and for which no bonds have been or will be
issued.
The estimates of revenue in the proposed City operating budget
shall be classified by accounts and units of City government, shall
show the sources of revenue and shall contain:
A.
A statement of all revenues which it is estimated will be received
by the City during the ensuing fiscal year, except from City taxes
to be levied.
B.
A statement of all revenue balances received, if any, at the end
of the last completed fiscal year.
C.
An estimate of the anticipated receipts from delinquent taxes and
tax sales.
The Mayor's budget message shall include an outline of fiscal
policy for the City government, describing the important features
of the proposed City operating budget with reference to both proposed
appropriations and estimated revenues and a general summary showing
the current capital program requirements for the budget year, with
supporting schedules, which shall exhibit the aggregate figures of
the proposed City operating budget in such manner as to show a balanced
relation between the proposed appropriations and the estimated revenues
for the fiscal year covered by it and which shall compare these figures
with the corresponding figures of the last completed fiscal year and
the year in progress.
A.
Submission of proposed budget. On or before the first day of April
of each year, the Mayor shall submit to the Common Council and file
with the City Clerk: a proposed City operating budget for the ensuing
fiscal year, any proposed resolution changing a user fee, water rate,
sewer rate or any other rate, charge or fee that will impact a budgeted
estimated revenue item, and the accompanying budget message for the
ensuing fiscal year. Upon filing, these submissions shall become a
public record in the office of the City Clerk.
B.
Public hearing. Not later than the first day of May, the City Clerk
shall cause to be published in the official newspaper a notice of
the place and time, not less than five days after such publication,
nor later than May 15, at which the Common Council or a committee
designated by it will conduct a public hearing on the proposed City
operating budget, as submitted by the Mayor, and the report submitted
by the Common Council or a committee designated by the Council. At
such hearing, any person may be heard for or against the proposed
City operating budget submitted by the Mayor or any item thereof submitted
by the Common Council or a committee designated by the Council.
C.
Adoption of City operating budget. After the conclusion of the public
hearing, the Common Council may modify or add appropriations or estimated
revenues in the proposed City operating budget, except appropriations
required by law or for debt service may not be reduced below required
amounts. Each such modification or addition shall be stated separately
and distinctly. If the Common Council has not on or before the first
day of June adopted with or without modification the City operating
budget and filed same with the City Clerk, then the City operating
budget submitted by the Mayor shall be deemed adopted without modification.
D.
Submission to Mayor.
(1)
If the proposed City operating budget as submitted by the Mayor is
adopted by the resolution of the Common Council with no changes, such
budget shall thereby be adopted without further action by the Mayor.
(2)
If the City operating budget as adopted by the Common Council contains
any additions, increases, deletions or decreases, it shall be presented
by the City Clerk to the Mayor not later than the first day of June
for examination and consideration. If the Mayor approves all changes,
a statement to that effect, signed by the Mayor, shall be filed with
the City Clerk along with the Common Council's adopted City operating
budget; and the City operating budget, including the changes as part
thereof, shall thereby be adopted.
(3)
If the Mayor objects to any one or more of such changes, a statement
of objections to the changed items, setting forth reasons therefor,
shall be filed with the City Clerk not later than 12:00 noon of the
15th day of June, along with the returned City operating budget, for
presentation to the Common Council at a meeting to be held not later
than the 30th day of June. The Common Council may thereupon proceed
to reconsider the items disapproved by the Mayor. If upon such reconsideration
4/5 of the authorized number of Alderman vote to override the Mayor's
objections then the City operating budget with any items so overridden,
together with any changes not objected to by the Mayor, shall be deemed
adopted.
(4)
If a City operating budget with changes made by the Common Council
is not returned by the Mayor to the City Clerk with stated objections
on or before 12:00 noon of the 15th day of June, it shall be deemed
adopted as approved by the Common Council.
E.
Common Council's failure to act. If a City operating budget has not
been adopted, as herein provided, on or before June 30th, then the
proposed city operating budget with Common Council amendments not
objected to by the Mayor shall be the City operating budget for the
ensuing fiscal year.
F.
Certification of City operating budget. Three copies of the City
operating budget as adopted shall be certified by the City Clerk.
One such copy shall be filed in the Office of the Mayor and one each
in the offices of the Controller and the City Clerk. The City operating
budget as so certified shall be printed or otherwise reproduced and
copies shall be made available to the public; the Aldermen shall each
be distributed one copy.
G.
Limitations on taxing power. If any tax or user fee set in the adopted
operating budget exceeds any limitation established by this charter
or New York State law, without the appropriate action required to
override the limitation in question, then the tax or fee to be levied
shall be levied at the maximum amount that does not exceed the limitation.
The net City tax requirement, determined by subtracting the total estimated revenues from the total proposed appropriations as set forth in the adopted City operating budget, shall be levied in advance of the start of the fiscal year on the taxable real property of the City. The taxes so levied shall include an amount to be known as "reserve for uncollected taxes" which shall be a City charge. The budget shall fix the amount of such reserve at such a sum as is sufficient to produce in cash from the collection of taxes and other revenues during the year moneys required to meet the estimated appropriations of such year. Should the amount called for in the budget produce a tax levy that exceeds any limitation set by this charter or other limitation on taxing power then the amount so levied shall not exceed that limitation, any short fall in appropriations created thereby shall be address by the procedure contained in § C-121.
If during any fiscal year there are available for appropriation
revenues received from sources not anticipated in the budget for that
year or revenues received from anticipated sources but in excess of
the budget estimates therefor, the Common Council may make supplemental
appropriations for the year not in excess, however, of such additional
revenues. To meet a public emergency affecting human life, health
or the safety of persons and property, the Common Council may make
emergency appropriations. To the extent that there are no available
revenues to meet such appropriations, the Common Council may, appropriate
available fund balance, contingency funds, or authorize the issuance
of obligations pursuant to applicable law.
If at any time during the fiscal year, it appears that the revenues
available will be insufficient to meet the amounts appropriated, the
Controller shall so report to the Mayor, who shall report to the Common
Council without delay the estimated amount of the deficit, proposed
remedial action taken by the Mayor and/or the Controller and their
recommendations, if any, for further action. The Common Council shall
take such action as it deems necessary to prevent any deficit. For
that purpose it may, by resolution, reduce one or more appropriations;
but no appropriation for debt service may be reduced, and no appropriation
may be reduced by more than the unencumbered balance thereof or below
any amount required by law to be so appropriated. The Common Council
may also, if it so desires, authorize borrowing for such purposes
pursuant to applicable law, in any amount not greater than such deficit.
The Common Council, on recommendation of the Mayor, may authorize
the Controller to transfer part or all of any unencumbered appropriation
balance to another appropriation budget line; the transfer may be
between or within any department or agency provided that no funds
may be transferred in violation of any restrictions on use contained
in this charter or any other applicable law. But no transfer shall
be made from appropriations required for debt service, and no appropriation
may be reduced below any amount required by law to be so appropriated.
The City operating budget may include contingent appropriations in each fund as a planned reserve for unanticipated or contingent expenditures. Expenditures shall not be made directly from such an appropriation. As necessary, the operating budget may be modified in accordance with the procedure established in § C-122 by reducing the contingent appropriation and increasing an appropriation item as required by events.
No City officer, employee, executive unit or other spending
agency shall, during a fiscal year, expend or contract to expend any
money or incur any liability or enter into any contract which by its
terms involved an expenditure of money in excess of amounts appropriated
or having been authorized to be borrowed pursuant to the local finance
law, by the Common Council. This shall not prevent the making, when
permitted by law, of any contact or any lease providing for the payment
of funds at a time beyond the end of the fiscal year in which the
contract or lease is made. But any contract, lease or other obligations
requiring the payment of funds from the appropriations of a later
fiscal year or of more than one fiscal year shall be authorized by
the Common Council.
Every appropriation, except an appropriation for a 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 in force until the purpose for which it
was made has been accomplished or abandoned by a 4/5 vote of the Common
Council membership.
