New York County Law Article 7 - FINANCE

• 350 - Application of Article.
  This article shall apply to every county except a county wholly contained within a city and except a county containing a population of four hundred...
• 351 - Definitions.
  For the purposes of this article the following terms are defined as follows: 1. "Administrative unit" shall mean an office, department, division, bureau, board or...
• 352 - Fiscal Year.
  The fiscal year of a county shall begin with the first day of January and end with the thirty-first day of December in each year.
• 353 - Submission of Estimates.
  1. The head of each administrative unit shall submit annually to the budget officer on or before the first day of October, an estimate of...
• 354 - Preparation and Filing of Tentative Budget.
  1. The budget officer, upon receipt of the estimates of the various administrative units and the requests for an appropriation of the several authorized agencies,...
• 355 - Contents of Tentative Budget.
  1. The tentative budget as submitted to the board of supervisors shall contain the following: (a) A statement of the several amounts recommended as necessary...
• 356 - Appropriation Resolution.
  The budget officer shall file with the tentative budget and the budget message, if any, a proposed appropriation resolution referring to the tentative budget and...
• 357 - Review of Tentative Budget.
  1. A standing committee of members of the board of supervisors shall be designated or created for the purpose of reviewing tentative budgets filed with...
• 358 - Revision of Tentative Budget.
  1. After the filing of the report of the committee designated or created to review the tentative budget or after the expiration of the time...
• 359 - Public Hearing; Distribution of Tentative Budget.
  Before the final adoption of the budget, the board of supervisors shall hold a public hearing on the tentative budget with such changes, alterations and...
• 360 - Adoption of Budget; Appropriation Resolution; Tax.
  1. After completion of the public hearing required by section three hundred fifty-nine the board of supervisors, by resolution, may further change, alter and revise...
• 361 - Failure to Make Appropriations.
  In the event that the board of supervisors shall fail to finally adopt a budget for the ensuing fiscal year on or before December twentieth,...
• 361-a - Expenses of Boards of Elections Outside New York City; Apportionment Of.
  The board of elections in each county, outside of the city of New York, on or before the fifteenth day of December and not earlier...
• 362 - General Budgetary Controls.
  1. A separate account shall be kept of each appropriation by the chief fiscal officer. Each such account shall show the amount appropriated, the amount...
• 363 - Supplemental Appropriations.
  The board of supervisors, during a fiscal year, by resolution, may make additional appropriations or increase existing appropriations, the funds therefor to be provided from...
• 364 - Unencumbered Balances.
  The board of supervisors by resolution pursuant to section three hundred sixty-three may at any time reappropriate for any lawful purpose all or any part...
• 365 - Contingent Funds.
  1. The budget officer may, and shall when required by resolution of the board of supervisors, include in the tentative budget an amount recommended as...
• 366 - Unanticipated Revenues; Unappropriated Cash Surplus.
  1. The board of supervisors by resolution pursuant to section three hundred sixty-three may at any time appropriate for any lawful purpose the unanticipated revenues...
• 368 - Lapse of Appropriations.
  Each appropriation, to the extent that it shall not have been expended or encumbered, shall lapse at the close of the fiscal year for which...
• 369 - Audit and Payment of Claims.
  1. No claim, account or demand against a county shall be audited or paid unless it is a lawful county charge. 2. Except as otherwise...
• 370 - Statements of Financial Condition.
  1. In a county where the chief fiscal officer or his deputy is not designated as budget officer, the chief fiscal officer shall submit to...
• 371 - Petty Cash Funds.
  1. The board of supervisors by resolution or by action taken pursuant to section three hundred seventy-six may establish a revolving petty cash fund for...
• 372 - Tax and Revenue Anticipation Fund.
  1. The board of supervisors of a county by resolution may establish a revolving fund to be known as the tax and revenue anticipation fund....
• 373 - Capital Program.
  1. Where the board of supervisors of a county, by action taken pursuant to section three hundred seventy-six, provides that this section shall apply to...
• 374 - Budget Message.
  Where the board of supervisors of a county, by action taken pursuant to section three hundred seventy-six, provides that this section shall apply to such...
• 375 - Allotments of Appropriations.
  1. Where the board of supervisors of a county, by action taken pursuant to section three hundred seventy-six, provides that this section shall apply to...
• 376 - Local Laws; Resolutions.
  1. Whenever in this article the board of supervisors is authorized by action taken pursuant to this section, to alter or abolish the requirements of...
• 377 - Use of Mechanical Checksigner.
  Each board of supervisors shall have power to authorize checks drawn upon county funds to be signed with the facsimile signature of the officer or...
• 378 - Publishing County Audits.
  Each board of supervisors may cause the abstract of county audits to be published in the official newspapers and such other newspapers for such number...
• 379 - Extension of Fiscal Year.
  The fiscal year of each county expiring prior to December thirty-first, nineteen hundred fifty, shall be and hereby is extended to include such December thirty-first....
• 380 - Financing Transition Period.
  In counties which, upon the effective date of this section, operate on the basis of a fiscal year expiring prior to December thirty-first, nineteen hundred...
• 381 - Enacted Without Section Heading.
  381. The legislative body of a county may, for the convenience of the county, designate certain named county officers and employees to apply for notary...

Last modified: February 3, 2019