The Comptroller shall be the head of the Department of Finance. The Comptroller shall be appointed by the City Manager, with the consent of the Common Council, to hold office during their pleasure, except as otherwise provided by law. The Comptroller shall possess all such requirements as set forth in State Civil Service Law. The City Manager shall appoint a Deputy Comptroller, who shall have had at least three years' experience as a bookkeeper. In the case of the absence or disability of the Comptroller or of a vacancy in the office, the Deputy shall discharge the duties of the office until the Comptroller returns, the disability ceases or the vacancy is filled. Any or all other subordinates to the Comptroller shall be appointed by the City Manager, subject, however, to the approval of the Common Council pursuant to Subsection (d) of § C10a of the City Charter.
(a) 
The Comptroller shall superintend and administer the fiscal affairs of the city pursuant to law and ordinances of the Common Council.
(b) 
The Comptroller shall have authority and be required to:
(1) 
Compile data concerning the current expense and capital estimates for the budget for the City Manager.
(2) 
Have the custody of all city moneys.
(3) 
Be responsible for the disbursement of all city moneys and sign all city checks.
(4) 
Be receiver of all taxes, assessments, water rents and charges, and collect and receive all moneys due the city, including license fees, parking meter fees and other revenues of the city or for whose collection the city is responsible, and receive all moneys receivable by the city from the state or federal government or from any court or from any office, department or agency of the city.
(5) 
Maintain a general accounting system for the city government and each of its officers, departments and agencies; keep books for and together with the City Manager exercise financial budgetary control over each office; keep separate accounts for the items of appropriation contained in the city budget, each of which accounts shall show the amount of the appropriation, the amounts paid therefrom, the unpaid obligations against it and the unencumbered balance; require or arrange for reports of receipts and disbursements from each receiving and spending agency of the city to be made at such intervals as may be deemed appropriate or the City Manager may direct.
(6) 
Submit to the Common Council and the City Manager a monthly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the city.
(7) 
Together with the City Manager prepare for the Common Council, as of the end of each year, a complete financial statement and report of the city's operations during such year and the current financial standing, in accordance with § C59.
(8) 
Make all arrangements for the issuance of city bonds and notes as authorized by the Common Council; have custody of all investments and invested funds of the city government or possession of such government in a fiduciary capacity; and be responsible for the safekeeping of all bonds and notes of the city and the receipt and delivery of city bonds and notes for transfer, registration or exchange.
(c) 
All moneys received by the Comptroller shall be deposited daily to the credit of the city in such banking institutions as the Common Council may designate, and all interest thereon shall belong to the city. The Common Council may require any bank in which funds are deposited to deliver to the city a bond conditioned, in the form, for such amount and with surety as the Common Council may prescribe, which bond when delivered to and approved by the Comptroller shall be filed in the City Clerk's office. The Comptroller shall keep books in which shall be entered an account of deposits in and moneys withdrawn from the banks in which such deposits shall be made.
(d) 
The amount of the taxes directed by the Westchester County Board of Legislators to be levied in the city for state purposes shall be paid on or before the fifteenth day of May in each year and for county purposes shall be paid by the city, 60% on or before the twenty-fifth day of May and the balance on or before the fifteenth day of October, and such payment shall be made to the County Commissioner of Finance or be deposited to his/her order in such bank in the City of Peekskill as may be directed.
No claim against the city, except for a fixed salary, for the principal or interest on a bonded or funded debt or other loan, or for the regular or stated compensation of officers or employees in any city department, or for work performed or materials furnished under contract with the city, shall be paid unless a claim therefor subscribed to and affirmed by or on behalf of the claimant as true under the penalties of perjury, approved by the Comptroller or by the head of the department or officer whose action gave rise or origin to the claim, shall have been presented to the Comptroller and shall have been audited and allowed by him/her. The Comptroller shall cause each such claim, upon presentation for audit, to be numbered consecutively, and the number, date of presentation, name of claimant and brief statement of character of each claim shall be entered in a book kept for such purpose, which shall at all times during office hours be so placed as to be convenient for public inspection and examination. No claim shall be audited or paid until at least five days have elapsed after its presentation, and the Comptroller shall not be required to audit a claim until two weeks have expired after the expiration of such period of five days. The Comptroller is authorized, in considering a claim, to require any person presenting the same for audit to be sworn before him/her, and to take evidence and examine witnesses in reference to the claim, and for that purpose may issue subpoenas for the attendance of witnesses. When a claim has been fully audited by the Comptroller, he/she shall endorse thereon or attach thereto the Comptroller's certificate as to such audit, and the same shall thereupon be filed in and remain a public record in the Comptroller's office. If any person shall present a claim in the name of any person or firm other than that of the actual claimant, that person shall be guilty of a misdemeanor.
(Reserved)
The Comptroller shall be trustee of all sinking funds, trust funds or legacies that shall have been heretofore established for the payment or reduction of village and/or city debts or for the benefit of the citizens of the Village and/or City of Peekskill or that shall hereafter be so left by legacy or otherwise to the City of Peekskill, established for the benefit of the Village or City of Peekskill or established for the payment or redemption of city debts, and shall have, under the direction of the Common Council, the custody, investment and management of any such sinking funds, trust funds, legacies or donations provided for the payment or redemption of city debts, expenditures for the good and welfare of the citizens of this city or for other specific purposes. Such funds shall be invested only in such securities as are approved by the New York State Banking Law as investments for trust funds or as otherwise provided by law.
The Comptroller shall, within 60 days after the close of each fiscal year, prepare and publish in book or pamphlet form a full and accurate statement in detail of the financial condition of the city in the form and manner prescribed by the State Comptroller.
(a) 
Fiscal year. The fiscal year of the city shall begin on the first day of January and end on the last day of December.
(b) 
Submission of budget; budget message.
(1) 
On or before the first day of August of each year the City Manager shall notify in writing the head of each department and agency of the city of the necessity for submission of the estimates of revenues and expenses for the ensuing fiscal year and specifying the form in which the same shall be submitted.
(2) 
On or before the first day of September of each year the head of each department and agency of the city shall submit to the City Manager the estimate of revenues and expenses of his/her department or agency for the ensuing fiscal year on the form prescribed by the City Manager, together with such additional information as the City Manager shall prescribe.
(3) 
If the head of a department or agency shall fail to submit an estimate as herein provided, the City Manager shall forthwith prepare an estimate for such department or agency.
(4) 
On or before the first day of October in each year the City Manager shall prepare and file a tentative budget for the ensuing fiscal year and an accompanying message with the City Clerk, who shall thereupon notify the Common Council in writing of such filing.
(c) 
Budget message. The City Manager's message shall explain the budget both in fiscal terms and in terms of the work programs. It shall outline the proposed financial policies of the city for the ensuing fiscal year; 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; and include such other material as the City Manager deems desirable.
(d) 
Budget. 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 City Manager deems desirable or the Common Council may require. In organizing the budget the City Manager shall utilize the most feasible combination of expenditure classification by fund; organization unit; program, purpose or activity; and object. It shall begin with a clear general summary of its contents; shall show in detail all estimated income, indicating the proposed property tax levy, and all proposed expenditures, including debt service, for the ensuing fiscal year; and shall be so arranged as to show comparative figures for actual and estimated income and expenditures of the preceding fiscal year. It shall indicate in separate sections:
(1) 
Proposed expenditures for current operations during the ensuing fiscal year, detailed by offices, departments and agencies in terms of their respective work programs, and the method of financing such expenditures.
(2) 
The City Manager may recommend and the Common Council may annually include in the budget such sums as are deemed necessary and proper for the following purposes, in addition to the other purposes herein otherwise authorized or provided for: City Library or Field Library, decoration of public buildings and other expenses incidental to any public celebration in which city officers may participate.
(3) 
Proposed capital expenditures during the ensuing fiscal year, detailed by offices, departments and agencies when practicable, and the proposed method of financing each such capital expenditure; and
(4) 
Anticipated net surplus or deficit for the ensuing fiscal year of each utility owned or operated by the city and the proposed method of its disposition; and subsidiary budgets for each such utility, giving detailed income and expenditure information, shall be attached as appendixes to the budget. The total of proposed expenditures shall not exceed the total of estimated income.
(e) 
Capital program. The City Manager shall prepare and submit to the Common Council a five-year capital program at least three months prior to the final date for submission of the budget.
(1) 
The capital program shall include:
(i) 
A clear general summary of its contents;
(ii) 
A list of all capital improvements which are proposed to be undertaken during the five fiscal years next ensuing with appropriate supporting information as to the necessity for such improvements;
(iii) 
Cost estimates, method of financing and recommended time schedules for each such improvement; and
(iv) 
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
(2) 
The above information may be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.
(f) 
Common Council action on budget.
(1) 
On or before the first day of November of each year the Common Council shall review the tentative budget and make such preliminary changes in the tentative budget as it deems appropriate. The Common Council shall publish in the official newspaper the general summary of the budget and a notice stating:
(i) 
The times and places where copies of the message and budget are available for inspection by the public; and
(ii) 
The time and place, not less than five days after such publication, for a public hearing on the budget, which said public hearing shall be held on or before the 15th day of November in each year.
(2) 
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 decrease or delete any programs or amounts except expenditures required by law or for debt service or for estimated cash deficit, provided that no amendment to the budget shall increase the authorized expenditures to an amount greater than the total of estimated income.
(3) 
The Common Council shall adopt the budget if and as amended in accordance with Subdivision (2) of this section on or before 12:00 midnight of the first day of December of the fiscal year currently ending. If it fails to adopt the budget by this date, then the budget submitted by the City Manager shall be deemed the budget for the ensuing fiscal year. Adoption of the budget shall constitute appropriations of the amounts specified therein as expenditures from the funds indicated and shall constitute a levy of the property tax therein proposed.
(g) 
Common Council action on capital program.
(1) 
Notice and hearing. The Common Council shall publish in the official newspaper the general summary of the capital program and a notice stating:
(i) 
The times and places where copies of the capital program are available for inspection by the public; and
(ii) 
The time and place, not less than five days after such publication, for a public hearing on the capital program, which said public hearing shall be held on or before the 15th day of November in each year.
(2) 
Adoption. The Common Council by resolution shall adopt the capital program, with or without amendment, after the public hearing and on or before the first day of December of the current fiscal year.
(h) 
Public records. Copies of the budget and the capital program as adopted shall be made available to the public at suitable places in the city.
(i) 
Amendments after adoption.
(1) 
If during the fiscal year the City Manager 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.
(2) 
Reduction of appropriations. If at any time during the fiscal year it appears probable to the City Manager that the revenues available will be insufficient to meet the amount appropriated, the City Manager shall report to the Common Council without delay, indicating the estimated amount of the deficit, any remedial action taken and shall make recommendations as to any other steps to be taken. The Common Council shall then take such further action as it deems necessary to prevent or minimize any deficit, and for that purpose it may by ordinance or resolution reduce one or more appropriations.
(3) 
Transfer of appropriations. The City Manager may at any time during the fiscal year transfer part or all of any unencumbered appropriation balance among programs within a department, office or agency; and at any time during the fiscal year, upon written request by the City Manager, the Common Council by resolution or ordinance may transfer part or all of any unencumbered appropriation balance from one department, office or agency to another.
[Amended 7-23-2012 by L.L. No. 9-2012]
(4) 
Limitations; effective date. No appropriation for debt service may be reduced or transferred, and no appropriation may be reduced below any amount required by law to be appropriated or by more than the amount of the unencumbered balance thereof. The supplemental and emergency appropriations and reduction or transfer of appropriations authorized by this section may be made effective immediately upon adoption.
(j) 
Emergency appropriations. To meet a public emergency affecting life, health, property or the public peace, the Common Council may make emergency appropriations. Such appropriations may be made by resolution and must be approved by at least five Common Council members. To the extent that there are no available unappropriated revenues to meet such appropriations, the Common Council may by resolution authorize the issuance of emergency notes, which may be renewed from time to time, but the emergency notes and renewals of any fiscal year shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made.
(k) 
Lapse of appropriations. Every appropriation, except any 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; the purpose of any such appropriation shall be deemed abandoned if one year passes without any disbursement from or encumbrance of the appropriation.
(l) 
Administration of budget.
(1) 
Work programs and allotments. At such time as the City Manager shall specify, each department, office or agency shall submit work programs for the ensuing fiscal year showing the requested allotments of its appropriations by periods within the year. The City Manager shall review and authorize such allotments, with or without revision, as early as possible in the fiscal year. The City Manager may revise such allotments during the year if deemed desirable, and shall revise them to accord with any supplemental, emergency, reduced or transferred appropriations made pursuant to this section.
(2) 
Payments and obligations prohibited. No payments shall be made or obligation incurred against any allotment or appropriation except in accordance with appropriations duly made and unless the City Manager or his/her designee first certifies that there is a sufficient unencumbered balance in such allotment or appropriation and that sufficient funds therefrom are or will be available to cover the claim or meet the obligation when it becomes due and payable. Any authorization of payment or incurring of obligation in violation of the provisions of this Charter shall be void and any payment so made illegal; such action shall be cause for removal of any officer who knowingly authorized or made such payment or incurred such obligation, and that officer shall also be liable to the city for any amount so paid. However, except where prohibited by law, nothing in this Charter shall be construed to prevent the making or authorizing of payments or making or contracts for capital improvements to be financed wholly or partly by the issuance of bonds, or to prevent the making of any contract or lease providing for payments beyond the end of the fiscal year, provided that such action is made or approved by ordinance or resolution.
[1]
Editor's Note: Former § C60b, Tax budget, was repealed 5-14-2007 by L.L. No. 2-2007.
If, when the certificate of the amount of tax to be levied in the city for state and county purposes is received from the Westchester County Board of Legislators, it is ascertained that more than a sufficient amount has been included in the annual tax budget to pay the required sum, the Common Council shall deduct the surplus from its next estimate of the probable amount needed to defray the tax for state and county purposes.
The authorization of the issuance of bonds shall be by ordinance.
The Westchester County Board of Legislators shall in each year equalize the assessment rolls delivered to its Chairman or Clerk by the City Clerk with those of other cities and towns of the County of Westchester, as required by law, and shall, by resolution, ascertain and direct the amount of tax to be levied for the state, county and any other lawful purposes, and shall not cause the said state and county tax apportioned to the city to be spread upon any tax roll of property within the city, but shall certify such resolution under seal of the Westchester County Board of Legislators to the Comptroller of the city, and the amount so certified shall be paid by the city to the county as heretofore set forth.