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Not later than the twenty-sixth day of April in each odd-numbered year, the mayor shall issue and publish a ten-year capital strategy, prepared in accordance with the provisions of section two hundred fifteen of this chapter.
a. Not later than the first day of May, the mayor shall submit to the council (1) a proposed executive budget for the ensuing fiscal year, and (2) a budget message, both of which, along with any accompanying reports and schedules, shall be printed forthwith. Copies of such proposed executive budget, budget message and any accompanying reports and schedules shall also be provided to the council not later than the first day of May in both a human-readable format or spreadsheet and in a non-proprietary format or spreadsheet that permits automated processing and renders such data capable of being downloaded in bulk or any other format mutually agreed upon between the mayor and the council.
b. As soon after the submission of the executive budget as is practicable, the mayor shall submit to the council copies of all proposed local laws and all proposed home rule requests necessary to implement the recommendations made in the executive budget.
c. Adjustment of expense budget borough allocation. If the executive expense budget submitted by the mayor in accordance with this section includes an expense budget borough allocation which is greater or less than the expense budget borough allocation certified by the mayor to the borough presidents in accordance with subdivision d of section one hundred two, the mayor shall, concomitantly with the submission of the executive expense budget, notify each borough president of the difference between such amounts and of the portion of such difference allocable to each borough pursuant to the provisions of section one hundred two. Within seven days of receiving such notification, each borough president shall submit to the mayor and the council, in such form as the mayor shall prescribe, proposed additional appropriations or proposed reductions in appropriations equaling such portion of such difference.
d. Adjustments of capital budget borough allocations. If the executive capital budget submitted by the mayor in accordance with this section includes a capital budget borough allocation which is greater or less than the capital budget borough allocation certified by the mayor to the borough presidents in accordance with subdivision c of section two hundred eleven the mayor shall, concomitantly with the submission of such executive capital budget, notify each borough president of the difference between such amounts and of the portion of such difference allocable to each borough pursuant to the provisions of subdivision a of section two hundred eleven. Within seven days of receiving such notification, each borough president shall submit to the mayor and the council, in such form as the mayor shall prescribe, proposed additional appropriations or proposed reductions in appropriations equaling such portion of such difference.
(Am. L.L. 2017/218, 12/1/2017, eff. 12/1/2017; Am. L.L. 2024/117, 12/3/2024, eff. 12/3/2024)
The budget message, which shall not be deemed a part of the budget, shall include:
1. An explanation, in summary terms, of the major programs, projects, emphases and objectives of the budget, the general fiscal and economic condition of the city, the tax and fiscal base of the city, and intergovernmental fiscal relations.
2. Itemized information and supporting schedules of positions, salaries and other than personal service expenses, anticipated for the ensuing fiscal year.
3. Recommendations for any changes in the revenue sources and fiscal operations of the city, including intergovernmental revenue and fiscal arrangements.
4. An itemized statement of the actual revenues and receipts and accruals of the general fund and of all other revenue sources, including state and federal aid and revenues for specified purposes, for each of the four preceding fiscal years, and for the first eight months of the current fiscal year, and the estimated amount of such items for the balance of the current fiscal year, and for the ensuing fiscal year. In preparing such information the mayor shall consult with the comptroller.
5. An estimate of the probable amount of (1) receipts into the city treasury during the ensuing fiscal year from all the sources of revenue of the general fund and (2) all receipts other than those of the general fund and taxes on real property.
6. A listing of the sources and amounts of all revenues and other monies of a nonrecurring nature that are being proposed to be utilized during the ensuing fiscal year and that are not expected to be available or used in subsequent fiscal years.
7. An update of the four-year financial plan, as set forth in section two hundred fifty-eight of this chapter, containing, (a) for each agency, for all existing programs, forecasts of expenditures for the ensuing fiscal year and the succeeding three fiscal years at existing levels of service; (b) forecasts of revenue by source from existing sources of revenue for the ensuing fiscal year and the succeeding three fiscal years; and (c) for each new or expanded program, an indication of when such program is projected to be fully implemented and a forecast of the annual recurring costs for such program or program expansion after it is fully implemented.
8. For each agency, a comparison of the proposed appropriations for the ensuing fiscal year with (i) the amounts appropriated in the current expense budget as originally adopted and as modified through the first eight months of the current fiscal year, (ii) the amounts actually expended in the previous fiscal year and (iii) the amounts actually expended through the first eight months of the current fiscal year and the estimated expenditures for the balance of the current fiscal year.
9. For each agency that has local service districts within community districts and boroughs, a statement of proposed direct expenditures in each service district for each unit of appropriation and a statement of the basis for the allocation of direct expenditures to local service districts of each such agency.
10. An explanation of principal changes in performance goals and indicators from the date of submission of the preliminary management report to the submission of the proposed executive budget.
11. An itemized statement, covering the city's entire capital plant, except for those portions of the capital plant which have been committed to the care and control of the board of education or officers or employees thereof, by agency and project type and, within project type, by personal services and other than personal services, of the amounts appropriated for maintenance of such capital plant in the previous and current fiscal years as originally adopted and as modified through the first eight months of the current fiscal year, and of the amounts actually expended for such maintenance in the previous fiscal year and through the first eight months of the current fiscal year and the amounts estimated to be expended for such purpose during the balance of the current fiscal year; and, for each agency, an explanation of the substantive differences, if any, between the amounts actually expended for such maintenance in the previous fiscal year or projected to be expended for such purpose in the current fiscal year and the amounts originally appropriated for such purpose for such years.
12. A presentation of the maintenance activities proposed by the mayor to be completed during the ensuing fiscal year for all major portions of the capital plant, as such terms are defined in subdivision a of section eleven hundred ten-a, categorized by agency and project type; an explanation of the differences, if any, between such proposed activities and the activities scheduled to be undertaken during such fiscal year pursuant to subdivision c of such section; an explanation of the differences, if any, between the proposed appropriations for such activities and the estimates of the amounts submitted, pursuant to subdivision f of such section, as necessary to maintain such portions of the capital plant; and a presentation and explanation of the differences, if any, between the maintenance activities for all major portions of the capital plant proposed by the mayor, in the budget message for the previous fiscal year, to be completed during such fiscal year and the activities actually completed during such fiscal year.
13. A statement of the extent to which the executive budget incorporates the revisions to the preliminary budget suggested by the borough presidents, in accordance with subdivision a of section two hundred forty-five and the reasons why any other suggested revisions were not incorporated in the executive budget.
14. A statement of the modifications, if any, which the mayor recommends that the council make in the appropriations submitted by the borough presidents pursuant to sections one hundred two and two hundred eleven.
15. A statement of any substantive changes in the methodology and assumptions used to determine the revenue estimates presented pursuant to subdivisions four, five and six of this section from the methodology and assumptions presented in the preliminary budget.
16. A statement of the implications for the orderly development of the city, its community districts and boroughs of the capital projects included in or contemplated by the capital budget and program.
17. A certificate setting forth the maximum amount of debt and reserves which, in the mayor's opinion, the city may soundly incur for capital projects during the ensuing fiscal year and during each of the following three fiscal years, and the maximum amount of appropriations and expenditures for capital projects which the city, given such maximum amount of debt and reserves, may soundly make during each such fiscal year.
(Am. L.L. 2019/215, 12/11/2019, eff. 12/11/2019)
Not later than the thirteenth day of May, each borough president shall submit to the mayor and the council a response to the mayor's executive budget. Such response shall indicate which of the recommended appropriations submitted by the borough president pursuant to section two hundred forty-five, which were not included by the mayor in the executive budget, should be considered by the council for inclusion in the budget. Any appropriations recommended in this manner for inclusion in the budget shall be accompanied by recommendations for offsetting reductions in other appropriations within the borough. Any such increases or reductions must be stated separately and distinctly and refer each to a single object or purpose.
(Am. L.L. 2024/117, 12/3/2024, eff. 12/3/2024)
Between the sixth day of May and the twenty-fifth day of May, the council shall hold public hearings on the budget as presented by the mayor. The council may hold such hearings either as a body or by its finance committee or other committees. Officers of agencies and representatives of community boards and borough boards shall have the right, and it shall be their duty when requested by the council, to appear and be heard in regard to the executive budget and to the capital and service needs of the communities, boroughs and the city.
a. The council may not alter the budget as submitted by the mayor pursuant to section two hundred forty-nine except to increase, decrease, add or omit any unit of appropriation for personal service or other than personal service or any appropriation for any capital project or add, omit or change any terms or conditions related to any or all such appropriations; provided, however, that each increase or addition must be stated separately and distinctly from any items of the budget and refer each to a single object or purpose; and, provided, further, that the aggregate amount appropriated for capital projects shall not exceed the maximum amount of appropriations contained in the mayor's certificate issued pursuant to subdivision sixteen of section two hundred fifty.
b. The council shall consider, and act upon, all recommendations made by the borough presidents pursuant to section two hundred fifty-one of this chapter and all recommendations made by the mayor pursuant to paragraph thirteen of section two hundred fifty of this chapter.
c. The budget when adopted by the council shall become effective immediately without further action by the mayor, except that appropriations for the council or appropriations added to the mayor's executive budget by the council or any changes in terms and conditions, shall be subject to the veto of the mayor.
d. If an expense budget has not been adopted by the fifth day of June pursuant to subdivisions a and b of this section, the expense budget and tax rate adopted as modified for the current fiscal year shall be deemed to have been extended for the new fiscal year until such time as a new expense budget has been adopted.
e. If a capital budget and a capital program have not been adopted by the fifth day of June pursuant to subdivisions a and b of this section, the unutilized portion of all prior capital appropriations shall be deemed reappropriated.
a. The mayor, not later than the fifth day after the council has acted upon the budget or capital program submitted with the executive budget, may disapprove any increase or addition to the budget, any unit of appropriation, or any change in any term or condition of the budget. The mayor, by such date, may also disapprove any item or term or condition included in such budget pursuant to the provisions of section two hundred forty-three of this chapter. The mayor shall return the budget by that date to the council, setting forth objections in writing.
b. The council, by a two-thirds vote of all the council members, may override any disapproval by the mayor pursuant to subdivision a of this section; provided, however, that if no such action by the council is taken within ten days of such disapproval, the expense budget to which such disapprovals relate shall be deemed adopted as modified by the disapprovals by the mayor.
Not later than the day after the budget is finally adopted, the budget as finally adopted in such year shall be certified by the mayor, the comptroller and the city clerk as the budget for the ensuing fiscal year, and the several amounts therein specified as appropriations or units of appropriation shall be and become appropriated to the several purposes therein named, whether payable from the tax levy or otherwise and subject to the terms and conditions of the budget. The budget shall thereupon be filed in the offices of the comptroller and the city clerk, and shall be published forthwith. When finally adopted in accordance with sections two hundred fifty-four and two hundred fifty-five, such budget as adopted and as modified during the fiscal year in accordance with sections one hundred seven and two hundred sixteen shall have the force of law.
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