The fiscal year of the city shall begin on the
first day of July and end on the last day of June.
The City Manager shall prepare the city budget
for each fiscal year with such possible assistance of City Council
committees as the City Manager may request. Each department head is
required to appear before the City Manager to submit requests for
appropriations for the ensuing budget year. Prior to submitting the
recommended budget to the City Council, the City Manager shall give
each department head the opportunity to review and comment on the
recommended budget with the possible assistance of City Council Committees,
as requested.
Upon the basis of the departmental requests,
analysis of the needs and resources of the city and such policy guides
as may be prescribed by resolution of the City Council, the City Manager
shall prepare a recommended budget in such form as may be approved
by the City Council, subject to any requirements of state law. On
or before May 1 in each year, the City Manager shall present to the
City Council a budget document consisting of:
The budget shall:
A.
Consist of a detailed proposed program balanced between
expenditures and revenues for the budget year.
B.
Be classified and presented by objective and purpose
of expenditure for each organization unit.
C.
Consist of a proposed program of capital expenditures
for the next five succeeding years with proposed methods of financing.
D.
Separately state the amount to be raised by taxation
of property.
E.
Be discussed at a public hearing prior to its adoption
by the City Council.
The message shall consist of comments, exhibits
and schedules concerning the budget as the City Manager may deem desirable,
or as the City Council may request, for explanation, together with:
A.
An outline of the proposed financial policies for
the ensuing budget year, including explanations of the important features
of the budget and of any major changes in policy.
B.
An analysis of revenues and expenditures and of work
performances contemplated by the budget so far as appropriate units
of measurement may have been developed and installed.
C.
A statement of pending capital projects and proposed
new capital projects indicating the amounts of expenditures financed
from current appropriations and the amount of bonds, if any, that
may be issued during the budget year.
D.
A statement of payments of principal and interest
of bonded debt that may be due in the next fiscal year.
E.
An outline summary of projected expenditures and revenue
requirements for the four fiscal years beyond the next fiscal year
for a total of five fiscal years.
Following the submission of the recommended
budget, the City Council shall publish in the official newspaper(s)
the general summary of the budget and a notice stating:
A.
The times and places where copies of the budget and
message are available for inspection by the public; and
B.
The times and places, not less than two weeks after
such publication and not less than two weeks prior to adoption, for
a public hearing on the budget, in addition to regularly scheduled
meetings. The City Council may modify the budget submitted by the
City Manager by a majority vote of the whole number of City Council
members and shall annually on or before the 15th day of June adopt
a capital and operating budget by such vote.
[Amended 1-2-1996 by L.L. No. 1-1996]
The adoption of said budget shall constitute
an appropriation of the amounts stated therein, a levy of the amount
to be raised by taxation therein stated, and a warrant to the City
Finance Director to spread and extend such levy upon the current assessment
tax rolls and to collect the same.
No expenditure shall be made or obligation authorized
by the City Manager, or by any officer, unless an appropriation thereof
has previously been made and there is at the time a sufficient unencumbered
balance or such appropriation. Any officer or employee of the city
who causes the expenditure of funds beyond the budget or appropriations
and without approval of the City Council shall be directly and personally
liable for reimbursement to the city.
At any time during the fiscal year the City
Council may by majority resolution, transfer part or all of the unencumbered
appropriation balance from one department or major organization units
to the appropriation for other departments or major organizational
units. The City Manager may transfer part or all of any unencumbered
appropriation balances among programs within a department or organizational
unit and shall report such transfers to the City Council in writing
in a timely manner.
If during the fiscal year the City Manager certifies
there are revenues available in excess of those estimated in the budget,
the City Council may, or may not, make supplemental appropriations
only up to the amount of the excess or may commit the excess to surplus.
If during the fiscal year it appears probable
to the City Manager that revenues or fund balances will be insufficient
to finance the expenditures which have been authorized by appropriation,
the City Manager shall report to the City Council without delay, indicating
the estimated amount of the deficit, with recommendations for remedial
action. The City Council may take such further action it deems necessary
to prevent or reduce the deficit and by resolution reduce one or more
appropriations.
A.
This Charter authorizes and empowers the City Council
to raise, by taxes on real estate, in any fiscal year, the amount
necessary to meet the budgetary requirements subject to restrictions
of the New York State Constitution or any applicable statute. Nothing
contained herein shall prevent the city from financing in whole or
in part any expenditure pursuant to the Local Finance Law of the State
of New York. Nothing contained herein shall prevent the city from
raising money by taxes, other than upon real estate, as permitted
by the laws of New York State.
B.
All taxes and assessments shall be a lien upon the
real estate to which they apply.
C.
On or before June 15 of each year, the City Council
shall determine the amount to be raised by property taxes and establish
the appropriate tax rate for the next fiscal year for adoption by
the City Council.
A.
The City Assessor shall prepare duplicate assessment
rolls showing, in separate columns, the name of the owner, a description
of each parcel and the assessed value of each parcel and improvements
thereon.
B.
After any city tax has been ordered by the City Council
to be raised, the City Assessor shall deliver the original assessment
roll to the City Finance Director. To this shall be annexed a warrant,
under the seal of the city and signed by the Mayor and the City Clerk,
authorizing the City Finance Director to receive and collect taxes
from persons named in the assessment roll.
[Amended 1-2-1996 by L.L. No. 1-1996]
C.
The City Finance Director shall publish in the official
newspaper(s) a notice of receipt of the assessment roll, the character
of the tax or taxes and the final date for payment without penalty.
[Amended 1-2-1996 by L.L. No. 1-1996]
[Amended 1-2-1996 by L.L. No. 1-1996]
Delinquent taxes, including school taxes due
the city, shall be recovered pursuant to provisions of the New York
State Real Property Tax Law with the procedure used to be determined
by the City Council. The City Finance Director or the City Attorney
shall represent the city at all sales initiated by the city.
