The fiscal year of Ulster County shall begin
with the first day of January and end with the last day of December
of each year.
It shall be the duty of the County Executive
to prepare and file the County expense and capital budgets and capital
program for each fiscal year in accordance with the provisions of
this Charter and applicable state law. Pursuant to this duty, the
County Executive shall have the power, personally or through his or
her representatives, to require all necessary information from all
departments, agencies, offices or units of County government for the
purpose of ascertaining and/or assessing their budgetary requirements.
[Amended 6-16-2020 by L.L. No. 3-2020]
The head of each department, agency, office or unit of County
government shall submit to the County Executive, in writing, and through
such channels and processes as specified by him or her, an overall
estimate for that department, agency, office or unit and estimates
by program within that department, agency, office or unit of expected
expenses and expected revenues for the next ensuing fiscal year. A
copy of said estimates from each department, agency, office or unit
shall be simultaneously submitted to the Clerk of the Legislature.
These estimates shall be called "departmental estimates" and shall
be organized with proposed grand totals of expenses and revenues for
personnel services and other than personnel services for the department,
agency, office or unit and proposed subtotal appropriations for personnel
services and other than personnel services for each program within
each department, agency, office or unit. A statement of actual expenses
and actual revenues for the immediately preceding completed fiscal
year, budgeted expenditures and revenues for the current fiscal year,
and expenditures and revenues to date for the current fiscal year
shall be included in departmental submission, prepared in the same
specified format for comparison purposes. Each departmental estimate
of expenses and revenue by program shall be supported by such other
detail and other supporting information concerning the economy, efficiency
and effectiveness of departmental performance as the County Executive
shall require. Departmental estimates shall be public records and
shall at all reasonable times be open to public inspection.
A.
On or before the first Friday of October in each year, the County Executive shall submit to the Clerk of the Legislature, for consideration by the County Legislature, a proposed operating and capital budget for the next ensuing fiscal year and a proposed capital program for the next ensuing six fiscal years or other period as may be authorized by law, together with a budget message as provided in § C-35. Upon their submission, the proposed expense and capital budgets, hereinafter called the "County budget," together with the budget message, shall be posted on the County website and become public records in the office of the Clerk for distribution.
B.
The proposed County budget shall be balanced, with
projected revenues equaling or exceeding estimated expenses for the
next ensuing fiscal year, and shall be presented in three sections,
one of which shall set forth the estimated revenues and receipts,
one of which shall set forth the estimated expenses, and one of which
shall set forth the proposed capital authorizations and expenditures.
A statement of actual expenses and actual revenues for the immediately
preceding completed fiscal year, budgeted expenditures and revenues
for the current fiscal year, and expenditures and revenues to date
for the current fiscal year shall be included in the proposed County
budget, prepared in a format that facilitates year-to-year comparison.
The proposed County budget shall present the complete financial plan
for the County and its agencies for the next ensuing fiscal year,
including setting forth proposed borrowing, if any. An estimate of
unencumbered balances at the end of each completed fiscal year, except
when otherwise provided by law or appropriated for a capital improvement
or other authorized continuing project, shall be treated as revenue
for the County budget for the next ensuing fiscal year.
The County Executive shall submit with the County
budget a budget message summarizing and explaining the main features
of the County budget, including information identifying and analyzing
new or changed programs, with such supporting schedules and explanatory
materials as he or she may deem desirable or the Legislature may by
resolution require. The County Executive's proposed budget shall include
a clear summary demonstration that there is a balanced relationship
between the total estimated expenditures and the total estimated revenues
for the next ensuing fiscal year and shall compare these figures with
the actual receipts and expenditures for the last completed fiscal
year and the year-to-date actual and year-to-date projected total
expenditures and revenues for the current fiscal year. The County
Executive's budget message shall also outline the existing and any
proposed financial policies of the County relating to the capital
program, including a description of each capital improvement proposed
to be undertaken in the preceding fiscal year and not yet completed.
The budget message shall specify the manner in which the County Executive
is overseeing management of departmental operations to assure economic,
efficient, effective delivery of public services, and contain such
additional information as the County Executive may deem appropriate,
and shall be posted on the County's website.
The Legislature or a committee designated by
it will review the County Executive's proposed County budget and budget
message and may require attendance of the heads of departments, agencies,
offices or units or their representatives and/or their production
of records and information in explanation of their departmental estimates
as the Legislature shall deem appropriate. The Legislature or a committee
designated by it shall prepare a written analysis and review of the
County Executive's proposed budget and make it publicly available,
including posting it on the County government website, no later than
the second Friday of November of each year.
Beginning no later than the third Friday of
November of each year, the Legislature shall hold, in at least three
geographically dispersed locations in the County, public hearings
on the County Executive's proposed County budget, the budget message
submitted by the County Executive, the report resulting from the review
and analysis of that budget and message by the Legislature or its
designated committee. The Clerk of the Legislature shall cause to
be posted on the County website published in the official newspaper
of the County and such other newspapers as may be designated by the
Legislature notices of the places, locations and times when these
hearings shall be held, their purposes, a concise summary of the proposed
County budget, budget information, together with copies of the proposed
budget, the budget message and the report submitted by the Legislature
or its committee may be inspected or obtained by any interested person.
At least 10 days shall elapse between the publication of a notice
and the date specified for any budget hearing. At a budget hearing
any person may be heard. Insofar as necessary and practicable within
the deadline for the timely final adoption of the County budget, a
budget hearing may be adjourned to a date certain or from day to day.
A.
After the conclusion of the public hearings, the Legislature
may strike items of appropriation or anticipated revenue from the
proposed County budget or reduce items therein, excepting appropriations
required by law for debt service. The Legislature may add items to
or increase items in the County budget, provided that such additions
or increases are stated separately and distinctly, and so long as
projected expenditures and projected revenues in the County budget
remain in balance.
B.
The balanced County budget as changed, altered or
revised shall be adopted by resolution of the Legislature not later
than the second Thursday of December.
C.
If the Legislature takes no action by the second Thursday
of December, the budget submitted by the County Executive shall be
deemed to be the adopted budget.
D.
If the County budget, as submitted by the County Executive,
is adopted by resolution of the Legislature with no changes, it shall
be adopted.
E.
If, however, the County budget as adopted by the Legislature
contains any increases, additions, decreases or deletions, it shall
be immediately presented by the Clerk of the Legislature to the County
Executive for examination and reconsideration.
F.
If the County Executive approves all the increases,
additions, decreases or deletions, he or she shall affix his or her
signature to a statement thereof and return the County budget together
with such statement to the Clerk of the Legislature, and the County
budget, including the increases, additions, decreases or deletions
as part thereof, shall be adopted.
G.
If the County budget, with any increases, additions,
decreases or deletions, is not returned by the County Executive to
the Clerk of the Legislature with his or her objections within five
working days after presentation by the Clerk to the County Executive,
it shall be deemed adopted, as changed, altered or revised by the
Legislature.
H.
If the County Executive objects to any one or more
of the increases, additions, decreases or deletions, the County Executive
shall append to the County budget a statement of the increases, additions,
decreases or deletions to which the County Executive objects, taking
care that his or her proposed changes leave the County budget in balance
and setting forth the reasons therefor, and shall, no later than five
working days after receipt of the adopted budget from the Clerk of
the Legislature, return the County budget with the objections to the
Clerk of the Legislature, who shall immediately present them to the
Legislature. The Legislature shall thereupon enter the objections
upon its records and, not later than the 20th day of December, proceed
to reconsider the increases, additions, decreases or deletions to
which objection is made by the County Executive. If upon such reconsideration
the Legislature, by affirmative vote of at least 2/3 of its elected
members, votes to approve any such increases, additions, decreases
or deletions, the County budget, with the changes so approved, together
with any changes not so objected to by the County Executive, shall
be deemed adopted as resubmitted by the County Executive so long as
balance remains between proposed expenditures and proposed revenues
in that budget.
I.
If any limitation date mentioned in this article falls
on a holiday, Saturday or Sunday, then any time limitations required
herein shall be extended to the next business day of the County.
J.
Copies of the County budget as adopted shall be certified
by the County Executive and by the Clerk of the Legislature and shall
be filed in the offices of the County Executive and the Clerk of the
Legislature. The budget so certified shall be posted on the County
website and, at the discretion of the Legislature, printed or otherwise
reproduced and copies made available to the public at such cost as
the Legislature shall deem appropriate. Materials posted to the County
website annually during the course of preparation of the County budget
may not be removed from public access until the certified County budget
for the year is posted in accord with the requirements of this section.
A.
The net County tax requirement determined by subtracting
the total estimated revenues from the total proposed expenditures
as set forth in the adopted budget shall be levied in advance by the
County Legislature on the taxable real property of the several tax
districts of the County. The taxes so levied shall include an amount
to be known as "reserve for uncollected taxes," which shall be a County
charge. The County Legislature shall fix the amount of such a sum
as it may deem sufficient to produce in cash from the collection of
taxes and other revenues during the year monies required to meet the
estimated expenditures of such year; provided, however, that such
reserve for uncollected taxes shall not be less than the face amount
of unpaid taxes for the preceding completed fiscal year.
B.
The amount of all taxes, special ad valorem levies
and special assessments levied upon any parcel of real property by
the County Legislature shall, except as otherwise expressly provided
by law, be and become a lien thereon as of the first day of January
of the fiscal year for which levied and shall remain a lien until
paid.
A.
The County Executive shall manage the County's resources
to achieve maximum economy, efficiency and effectiveness in County
government. Pursuant to this responsibility he or she may, during
any fiscal year, transfer part or all of any revenue or expenditure
within a program or purpose of any department, agency, office or unit
to another program or purpose within that department, agency, office
or unit, except that the effect of such a transfer, unless used for
payroll-related expenses, may not be to reduce the rate of pay or
annual salary of any County employment position, regardless of whether
said employment position is vacant or filled in a given year. Written
notice of such a transfer shall be given to the Legislature.
[Amended 9-15-2020 by L.L. No. 9-2021[1]]
[1]
Editor's Note: This local law was approved at referendum by
a majority of the duly qualified voters 11-2-2021.
B.
Upon written request of the County Executive, the
Legislature may, during any fiscal year, transfer part or all of any
revenue or expenditure from one department, agency, office or unit
to another, or transfer part or all of any revenue or expenditure
for the purpose of establishing or adding to a new program or programs
within or between departments, agencies, offices or units, or transfer
funds from a contingency account to a department, agency, office or
unit, or change the terms and conditions under which expenditures
may be made by a department, agency, office or unit. Any action taken
by the Legislature pursuant to this section shall be by resolution
subject to the provisions of §§ C-12 and C-14 of this
Charter.
C.
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 source
but in excess of the budget estimated for it, before such funds may
be expended the County Legislature must make supplemental appropriations
for the year, not in excess, however, of such additional revenues,
whatever their source.
D.
If, at any time during the fiscal year, it appears
that the revenues available will be insufficient to meet amounts appropriated,
the County Executive shall report to the County Legislature without
delay the estimated amount of the deficit, remedial action already
taken by him or her, and his or her recommendations as to further
action. The County Legislature shall take the action or actions that
it deems necessary and as authorized by this Charter or state law
to prevent or minimize any deficit. For purposes of eliminating or
minimizing a potential deficit, the Legislature may, by resolution,
reduce one or more appropriations, but no appropriation may be reduced
by more than the unencumbered balance remaining for that purpose for
the year, nor may any appropriation for debt service be reduced.
